3.On January 1, 2001, Cheil Industries acquired 40% of its common stock for 300,000 won. At the end of the same year, Samsung C&T reported a net income of 120,000 won, and on March 31, 2002, a total dividend of 30,000 won was paid. In this case, how much is Cheil Industries' equity method gains to be recognized on December 31, 2001?