During the prior year, SDIC purchased $10\%$ of the common shares of Twin Cones $($TC$),$ a producer of dipped ice cream cones, for $$200,000.$ The shares of TC are not publicly traded, and the purchase price was established as five times net income of $$40,000.$ The past fiscal year has proved to be a challenge for TC due to increased competition, commodity price inflation, and an inability to raise prices due to limits on consumer discretionary spending. TC$$s most recent financial statements report reveals net income of $$27,500.$