On January $1,2021,$ Vishnu Corporation became the founder venturer of Juggernaut Inc., a joint venture with two other venturers. Vishnu contributed equipment to the joint venture. The equipment was originally purchased by Vishnu for $$2,200,000,$ and had a current carrying amount of $$1,300,000$ with an estimated useful life remaining of $4$ years. The venturers agreed that the equipment's fair value was $$1,500,000,$ and as a result, Vishnu was paid $$300,000$ in cash along with a $33\%$ share of Juggernaut's net assets. During $2021,$ Juggernaut earned net income of $$600,000$ and paid $$120,000$ in dividends. Assuming that the transfer possessed commercial substance, what is the amount of Vishnu's investment income from the JV for the current year?

Question $4$ options:

$$198,000$

$$39,600$

$$237,600$

$$214,500$