In Year $2,$ what amounts should Mega report as current year investment income and as an adjustment, before income taxes, to Year $1$ investment income?

Year $2$ Adjustment Year $1$

Investment income Investment income

A$.$ $$90,000$

$$0$

B$.$ $$195,000$

$$0$

C$.$ $$90,000$

$$40,000$

D$.$ $$105,000$

$$40,000$