On January 1, 2021, Green Corporation purchased 32% of the outstanding voting common stock of Gold Company for $300,950. The book value of the acquired shares was $275,800. The excess of cost over book value is attributable to an intangible asset on Gold's books that was undervalued and had a remaining useful life of five years. For the year ended December 31, 2021, Gold reported net income of $125,450 and paid cash dividends of $25,850. What is the carrying value of Green's investment in Gold at December 31, 2021? Multiple Choice $332,822 $327,792 $292,678 $300,950