WED Co. owns 70% of the common shares of SUN Corp. WED has no other investments. Goodwill associated with the investment is nil, but there is an FV differential of $62,500 (amount on the date of acquisition) relating to SUN's unrecorded patent that is being amortized over 10 years. WED's and SUN's reported net income for Year 5 is as follows: WED Co. SUN Corp. Net income $200,000 $75,000 SUN declared $25,000 in dividends in Year 5. Assuming WED uses the cost method, what amount of consolidated net income attributable to NCI would be reported in Year 5? Question 5 options: a) $13,125 b) $20,625 c) $22,500 d) $28,125