On January 1, 2027, Grant Company acquired 38% of East Company's common stock for $380,000. East Company reported net income and paid dividends as follows: On December 31, 2028, Grant Company sold one-half of its investment in East Company for $236,000 cash. Calculate the amount of the gain reported by Grant Company from the sale of the investment. Do not enter your answer with a minus sign in front of your number