Crane, Inc. acquired 30% of Swifty Corporation's voting stock on January 1, 2021 for $930000. During 2021, Swifty earned $427000 and paid dividends of $270000. Crane's 30% interest in Swifty gives Crane the ability to exercise significant influence over Swifty's operating and financial policies. During 2022, Swifty earned $509000 and paid cash dividends of $170000 on April 1 and $170000 on October 1. On July 1, 2022, Crane sold half of its stock in Swifty for $654000 cash. What should the gain be on sale of this investment in Crane's 2022 income statement? $123000. $189000. $152775. $165450.