Big Company owns a 20 percent interest in Little Company purchased on January 1, 2020, for $210,000. Little reports net income of $200,000, $300,000, and $400,000, respectively, in the next three years while declaring dividends of $50,000, $100,000, and $200,000. The fair values of Big's investment in Little, as determined by market prices, were $245,000, $282,000, and $325,000 at the end of 2020, 2021, and 2022, respectively.