On January 1, 2021, Voyager Corporation became the founder venturer of Journey Inc., a joint venture with two other venturers. 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 venturers 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 possessed commercial substance, what is the total amount of the unrealized gain for Voyager for the year 2021? Ignore taxes. A. 220,000 B. 120,000 C. 264,000 D. 100,000