In addition to the investment in Santigo Enterprise, Tammy's Toy Shop is considering investing in Madison Manufacturing (MM). Tammy's Toy Shop is contemplating purchasing 30% of MM, which would result in a purchase price of $450,000 cash for the investment. Currently, MM is reporting assets of $4,550,000 and liabilities of $3,300,000. Asset values reflect fair market values, except for capital assets, which have a net book value of $630,000 and a fair market value of $825,000, and inventory, which has a fair value that is $20,000 less than book value. The capital assets have a remaining useful life of six years. Madison is actively traded with a fairly consistent 2020 share price of $14. Tammy would like to know how this would be recorded by her company assuming she maintains her current ASPE reporting framework.