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On February 1 5 , Alpha Inc purchased 3 6 , 0 0 0 common shares of Beta Corp. at $ 3 0 each, plus

 On February 15, Alpha Inc purchased 36,000 common shares of Beta Corp. at $30 each, plus transaction costs totaling $9,000. During the year, Beta Corp. paid a dividend of $1.25 per share. At year-end, the market price of Beta Corp.'s common shares was $33. Assuming that Alpha Inc accounts for this investment under the FVPL model, what is the amount to be reported for the investment in the SFP?  

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