If Doleman Company acquired a 20% interest in Barnes Company on December 31, 2000 for $45,000 and during 2002 Barnes Company had net income of $25,000 and paid a cash dividend of $10,000, applying the fair value method would give a debit balance in the Investment in Barnes Company Stock account at the end of 2002 of:
A) $37,000.
B) $50,000.
C) $48,000.
D) none of the above