On January $1,2023,$ Sheffield Corporation purchased $20\%$ of the common shares of Martz Limited for $$197,000.$ Martz shares are not traded in an active market. The carrying amount of Martz's net assets was $$860,000$ on that date. Any excess of the purchase cost over Sheffield's share of Martz's carrying amount is attributable to unrecorded intangibles with a $20-$year life. During the year, Martz earned net income and comprehensive income of $$77,000$ and paid dividends of $$15,400.$ The investment in Martz had a fair value of $$202,000$ at December $31,2023.$ During $2024,$ Martz incurred a net loss and comprehensive loss of $$82,000$ and paid no dividends. At December $31,2024,$ the fair value of the investment was $$141,000$ and the recoverable amount was $$150,000.$ Assume that Sheffield follows IFRS