On April 1, 2018, Kimler Corporation acquired 35% of the shares of Donovan, Inc. Kimler paid $189,000 for the investment, which is $42,000 more than 35% of the book value of Donovan's identifiable net assets. Kimler attributed $11,200 of the $42,000 difference to inventory that will be sold in the remainder of 2018, and the rest to goodwill. Donovan recognized a total of $17,000 of net income for 2018, and paid total dividends for the year $10,500; these dividends were issued quarterly. Kimler's investment in Donovan will affect Kimler's 2018 net income by