on January 2, 202), Germane, Inc. bought 30% of the outstanding common stock of Quality The.for $56 Million cash. At the date of aequisition of the stock, Quality's Net assets had a book value and Fair of $120 Million. Guality's Net Income for the year ended December 31, 2021, was $30 Million. During do 21 , Quality declared and paid cash develands of $10 Million. On decamber 31, 2021, Germanes should repont Investment Revenue of