Acker Incorporated bought $40\%$ of Howell Company on January $1,2023,$ 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:

$\backslash$table$[[$Year Cost to Acker,Transfer Price,$\backslash$table$[[$Amount Held by$],[$Howell at Year$-],[$End$]],],[2023,$$$55,000,$$$75,000,$$$15,000$