MaMagic Co$.$ acquired $90$ percent of Jayden Co$.$ on January $1,2023,$ for $$234,000$ cash. The fair value of the remaining $10$ percent interest was $$20,000.$ On the acquisition date, Jayden's book value of stockholders' equity is $$185,000.$ An analysis reveals that Jayden's equipment was undervalued by $$10,000(10-$year life$)$ on the acquisition date. Any remaining excess consideration transferred over fair value is attributable to goodwill. In $2023,$ Jayden has net income of $$87,000$ and dividends of $$18,000.$

What amounts of $2023$ investment income from the subsidiary would be recorded by Magic under the initial value method?

$$18,000.$

$$16,200.$

$$77,400.$

$$78,300.$