Acker Inc. bought $40\%$ of Howell Co$.$ on January $1,2020$ for $$576,000.$ The equity method of accounting was used. The book value and fair value of the net assets

of Howell on that date were $$1,440,000.$ Acker began supplying inventory to Howell as follows:

Howell reported net income of $$100,000$ in $2020$ and $$120,000$ in $2021$ while paying $$40,000$ in dividends each year.

What is the balance in Acker's Investment in Howell account at December $31,2021?$

Multiple Choice

$$624,000.$

$$636,000$

$646,000$

$656,000$

$666,000$