Joe Inc. acquired 10% of Jill Corp. on January 2, 2024, for $90,000 when the book value of Jill was $1,000,000. In 2024, Jill reported a net income of $215,000 and paid dividends of $50,000. The book value of the 10% investment was the same as the fair value of that investment when, on January 1, 2025, Joe Inc. purchased an additional 30% of Jill for $325,000. Any excess of cost over book value is attributable to goodwill with an indefinite life. In 2025, Joe Inc. reported a net income of $320,000 and paid dividends of $50,000. How much is the adjustment to the Investment in Jill Corp. for the change from the fair-value method to the equity method on January 1, 2025?