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Keyboard Corp. owns a 45% investment in an associate, Computer Corp. As at June 30, Year 1,Keyboard's year end, the investment has a carrying value

Keyboard Corp. owns a 45% investment in an associate, Computer Corp. As at June 30, Year 1,Keyboard's year end, the investment has a carrying value of $330,000 and an FV of $350,000. Which of the following describes how the investment in Computer should be presented on Keyboard's SFP as at June 30, Year 1? Assume that Keyboard reports using IFRS.

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