In January $20$X$1,$ Denver, Inc., acquired $20$ percent of the outstanding common stock of Martinez, Inc., for $$800,000.$ In $20$X$1,$ Martinez reported net income of $$250,000.$ Dividends of $$90,000$ were declared in $20$X$1.$ The fair value of Denver's investment in Martinez, as determined by market prices, was $$821,000.$ Assume Denver has no significant influence over Martinez, what amount of income from investment in Martinez should Denver report in year $20$X$1?$

$$50,000$

$$39,000$

$$18,000$

$$21,000$