On April $1,2022,$ Williams Corp purchased $30\%$ of the outstanding common shares of Venus Inc. for $$400,000.$ Venus's shareholders' equity on April $1,2022$ consisted of common shares, $$300,000$ and retained earnings, $$450,000.$ The book values of Venus's assets and liabilities were equal to their fair values except for the following:

Inventory: fair value exceeded book value by $$26,000$

Land: fair value exceeded book value by $$160,000.$

Both companies have a March $31$ yearend, a $25\%$ tax rate, and inventory turnover ratios of greater than $6,$

During fiscal $2023,$ Venus had net income of $$600,000,$ earned evenly over the year. It also paid a dividend of $$140,000$ on February $16,2022.$ At the end of the year, Williams determined that its goodwill in the Investment in Venus was impaired by $$25,000.$

What is the amount of goodwill included in the investment in Venus at March $31,2023?$

$$230,800$

$$205,800$

$$119,200$

$$94,200$