On January 2, 2016, Miller Properties paid $23 million for 1 million shares of Marion Company's 6 million outstanding common shares Miller's CEO became a member of Marlon's board of directors during the first quarter of 2016. The carrying amount of Marion's net assets was $92 million. Miller estimated the fair value of those net assets to be the same except for a patent valued at $24 million above cost. The remaining amortization period for the patent is 10 years. Marion reported earnings of $39 million and paid dividends of $6 minion during 2016. On December 31, 2016, Marion's common stock was trading on the NYSE at $22.50 per share. Required: Assume Miller accounts for its investment in Marlon using the equity method. Ignoring income taxes, determine the amounts related to the investment to be reported in its 2016