During 2021. Toby Company purchased 85,000 shares of Mac Inc. common stock for $1,385,500 as a passive equity investment. The fair value of these shares was $1,350,000 at December 31, 2021. Toby sold all of the Mac shares for $18 per share on January 1, 2022. What amount of realized gain on the sale of the stock should Toby recognize? $109,000 $144,500 $0 $35.500