Harrison, inc. acquires 100% of the voting stock of rhine company on january 1, 2010 for $400,000 cash. a contingent payment of $16,500 will be paid on april 15, 2011 if rhine generates cash flows from operations of $27,000 or more in the next year. harrison estimates that there is a 20% probability that rhine will generate at least $27,000 next year, and uses an interest rate of 5% to incorporate the time value of money. the fair value of $16,500 at 5%, using a probability weighted approach, is $3,142.what will harrison record as its investment in rhine on january 1, 2010? a.$400,000. b.$403,142.c.$406,000.d.$409,142.e. $416,500.