Ivanhoe Corporation purchased $38151$ shares of common stock of the Kingbird Corporation for $$50$ per share on January $2,2022.$

During $2022,$ Kingbird Corporation had $141300$ shares of common stock outstanding, paid cash dividends of $$124300,$ and reported

net income of $$321700.$ Ivanhoe Corporation should report revenue from investment for $2022$ in the amount of

$$0.$

$$33561.$

$$86859.$

$$53298.$