On January 1, 2021, Comcast Corp. paid $100,000 for 8,300 shares of DDJ Capital Management common stock.

• The ownership in DDJ Capital Management is 10%. Comcast Corp. does not have significant influence over DDJ Capital Management.
• DDJ Capital Management reported net income of $56,000 for the year ended December 31, 2021.
• The fair value of the DDJ Capital Management stock on that date was $61 per share.

What amount will be reported in the balance sheet of Comcast Corp. for the investment in DDJ Capital Management at December 31, 2021?

• $446,300.

• $431,300.

• $506,300.

• $461,300.