Frazer Corporation purchased 60 percent of Minnow Corporation's voting common stock on January 1, 20X1. On December 31, 20X5, Frazer received $258,000 from Minnow for a truck Frazer had purchased on January 1, 20X2, for $318,000. The truck is expected to have a 10-year useful life and no salvage value. Both companies depreciate trucks on a straight-line basis