On January $1,$ Parent Company acquired $30\%$ of Sub outstanding stock for $800,000.$ For year $1,$ Sub Had net income of $$200,000$ and paid dividend of $$60,000.$ On January $1$st year $2,$ parent acquired an additional $45\%$ of subcompany for $2,025,000.$ The fair value of Sub company on January $1$st year $2$ was $$4,500,000.$ What is the amount of gain that parent company records in Year $2?$a$)0$b$)550,000)1,350,000$d$)508,000$