Hi Tech Corporation has an investment of 30% of the outstanding common shares of Lo Tech, accounted for using the fair value method, which was held throughout 2018-2019: Fair Value 12/31/18 12/31/19 $1,140,000 $1,200,000 Cost $900,000 Equity investment Lo Tech had net income of $30,000 and paid no dividends in 2019. What amount of total income or loss would Tech Corporation report in its income statement for the year ended December 31, 2019 related to its investment? $60,000 loss. $9,000 income $30,000 income $60,000 income