On January Alison, Inc., paid $ for a percent interest in Holister Corporations common stock. This investee had assets with a book value of $ and liabilities of $ A patent held by Holister having a $ book value was actually worth $ This patent had a sixyear remaining life. Any further excess cost associated with this acquisition was attributed to goodwill. During Holister earned income of $ and declared and paid dividends of $ In it had income of $ and dividends of $ During the fair value of Allisons investment in Holister had risen from $ to $Assuming Alison uses the equity method, what balance should appear in the Investment in Holister account as of December Assuming Alison uses fairvalue accounting, what income from the investment in Holister should be reported for