Her Company purchased $26,000$ common shares $(20\%)$ of Him Inc. on January $1,$ Year $4,$ for $$442,000.$ Additional information on Him for the three years ending December $31,$ Year $6,$ is as follows:

Year Net Income Dividends

Paid Market Value

per Share at

December $31$

Year $4$ $$260,000$ $$195,000$ $$18$

Year $5292,500208,00020$

Year $6312,000227,50023$

On December $31,$ Year $6,$ Her sold its investment in Him for $$598,000.$