Mimi Corporation acquired $10\%$ of the $200,000$ outstanding voting shares of Jean Ltd$.$ on January $1,2022$ for $$150,000.$ On September $20,2022,$ Jean declared and paid a dividend of $$100,000$ to its shareholders. On December $31,2022,$ Jean's shares were trading at $$9\mathrm{.}25.$ The investment in Jean was classified as a FVOCI investment. What amount of income would be included in the profit and loss portion of the statement of income?