In 2022, Blue Planet Inc. received $37,000 of eligible dividends from the transferred marketable securities (consisting of unconnected public corporations), and then later in the year sold the actual securities for $175,000. The guitar inventory that was transferred from Ms. Gotou were sold for $54,000. Aside from these transactions, Blue Planet Inc. earned additional business income of $180,000, and sold some business equipment for a capital gain of $6,000. The company's taxable capital is under $10,000,000, and has no associated corporations