Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
Bird Corporation purchased an 80% interest in Brush Corporation on July 1,2010 at its book value,and on January 1,2011 its Investment in Brush account was $300,000,equal to its book value.Brush's net income for 2011 was $99,000 (earned uniformly) ;no dividends were declared.On March 1,2011,Bird reduced its interest in Brush by selling a 20% interest,one-fourth of its investment,for $84,000.
-If Bird uses the "actual-sale-date" sales assumption,its gain on the sale and income from Brush for 2011 will be

A)
B)
C)
D)