please answer correct with explanation

on 1/1/2019 X CO acquired 80% of Y common stock for $200,000 in the same day the Y net assets was $ 140,000 in the same date the fair value of assets and liabilities were equal .year ended 31/12/2019 Y reported income $50,000, declared dividend $30,000,X using cost methods what is investment balance on 31/12/2019 Select one: a. 200,000 b. 166,000 C. 177,000 d. 150,000