X Ltd. (X) purchased 40% of Y Ltd. (Y) on January 1, 2022, for 400,000. Y paid dividends of 50,000 in each year. Y's income statements for 2022 and 2023 showed the following.
a) Information provided is insufficient to determine the answer.
b) 50,000 and 50,000
c) 100,000 and 100,000
d) 200,000 and 200,000