The map above shows air release, or emissions, sites across the united states. these sites include locations such as smokestacks, factories, and high vehicle traffic areas. which of the statements below best reflects the content in the map?
a. free riders in the east benefit from relaxed emissions regulations
b. free riders in the west benefit from relaxed emissions regulations
c. the east has a higher potential for a negative externality to its free resources
d. the west has a higher potential for a negative externality to its free resources

Evan company reports net income of $232,000 each year and declares an annual cash dividend of $100,000. the company holds net assets of $2,130,000 on january 1, 2017. on that date, shalina purchases 40 percent of evan's outstanding common stock for $1,066,000, which gives it the ability to significantly influence evan. at the purchase date, the excess of shalina’s cost over its proportionate share of evan’s book value was assigned to goodwill. on december 31, 2019, what is the investment in evan company balance (equity method) in shalina’s financial records?