During 2020, Sandhill Company purchased 76000 shares of Whispering Corporation common stock for $1220000 as an equity investment. The fair value of these shares was $1164000 at December 31, 2020. Sandhill sold all of the Whispering stock for $18 per share on December 3, 2021, incurring $52000 in brokerage commissions. Sandhill Company should report a realized gain on the sale of stock of stock in 2021 of.. $152000 $204000 $96000 $148000