Miller Company acquired an $80$ percent interest in Taylar Company on January $1,2022.$ Miller paid $$728,000$ in cash to the awners of Taylor to acquire these shares. In addition, the remaining $20$ percent of Taylar shares continued to trade at a total value of $$182,000$ both before and after Miler's acquisition.

On January $1,2022,$ Taylor reported a book value of $$474,000$ iCommon Stock $=$$$237,000$; Additional Paid$-$In Cap tal $=$ $$71,100$; Retained Earnings $=$ $$165,900\%.$ Several of Taylor's buildings that had a remaining life of $20$ years were undervalued by a total of $$63,200$

During the next three years, Taylor reports income and declares dividends as follaws:

$\backslash$table$[[$Yezs$,$Set Incoen,Dividenda$],[2022,5+-3,600,5+-,100$