Seybert Systems accounts for its investment in Wang Engineering as available for sale. Seybert's balance in accumulated other comprehensive income with respect to the Wang investment is a credit balance of $29,000, and Seybert lists the investment at $200,000 on its balance sheet. Seybert purchased the Wang investment for (ignore taxes):
a) $200,000.
b) $229,000.
c) $171,000.
d) cannot be determined from this information.