On January $1,2024,$ Pleasant Corp. purchased $30\%$ of the outstanding voting shares of Saylor Company$$s common stock for $$276,000$ cash. On that date, Saylor$$s book value and fair value were both $$920,000.$ The equity method is deemed appropriate for this investment. Saylor$$s net income reported on December $31,2024,$ was $$88,000.$ During $2024,$ Saylor also paid cash dividends in the amount of $$28,000.$

Required:

Compute the amount that would be reported for the investment on Pleasant Corp.$$s financial statements at December $31,2024.$