On January $1,2023,$ Culver Ltd$.$ acquired $20\%$ of Oriole Corp.$\text{'}$s common shares for $$298000.$ During $2023,$ Oriole reported net income

of $$103000$ and paid total dividends of $$76000.$ Culver's $20\%$ interest in Oriole gives Culver the ability to exercise significant influence

over their operating and financial policies. During $2024,$ Oriole reported net income of $$155000$ and paid total dividends of $$31000$ on

April $1$ and $$43000$ on October $1.$ On July $1,2024,$ Culver sold half of its shares in Oriole for $$175000$ cash. The gain on disposal of this

investment in Culver's $2024,$ income statement should be