On February 15, Alberta Inc. purchased 40,000 common shares of Banff Ltd. at $40 each, plus transaction costs totaling $12,000. During the year, Banff Ltd. paid a dividend of $1.50 per share. At year-end, the market price of Banff Ltd:'s common shares was $38. Assuming that Alberta Inc, accounts for this investment under the FVPL model, what is the amount to be reported for the investment in the SCl ? $60,000 $(32,000) $(80,000) $(92,000)