Vincent Moving & Storage Co. paid $160,000 for 25% of the common stock of Sellers Co. at the beginning of the year. During the year, Sellers earned net income of $40,000 and paid dividends of $10,000. The carrying value of Vincent's investment in Sellers at the end of the year is O A. $200,000. O B. $160,000. O C. $167,500. O D. $190,000