On January 1, 2021, Voyager Corporation became the founder venturer of Journey Inc., a joint venture with two other ventures. Voyager contributed equipment to the joint venture. The equipment was originally purchased by Voyager for $1,800,000, and had a current carrying amount of $1,100,000 with an estimated useful life remaining of 6 years. The ventures  agreed that the equipment's fair value was $1,400,000, and as a result, Voyager was paid $168,000 in cash along with a 40% share of Journey's net assets. During 2021, Journey earned net income of $500,000 and paid $150,000 in dividends. Assuming that the transfer did not possess commercial substance, what is the total amount of the gain realized by Voyager for the year 2021?