At the beginning of the year, Corporation A purchased $8,000$ shares of Corporation B$’$s common stock for $$40$ per share. B reported net income of $$120,000$ for the year and paid dividends of $$45,000.$  As of December $31,$ the market value of B$’$s common stock was $$42$ per share. Assuming the shares owned by Company A represent $10\%$ of the total outstanding stock of Company B$,$ how much income should A report from its investment in B for the year if the shares are considered trading securities$?$   Calculate.