On January 2, 20X8, Igor's internal auditor decided to review Linden's accounting for its investments for appropriateness, correctness, and completeness. As part of that review, the internal audit department obtained summary information about each investment and the operating results, dividends paid, and security market prices for each investee. The summary for Linden's investment in Ikee follows: On January 2, 20X5, Igor, Inc. acquired 4,400 shares (40%) of Ikee Company's common stock for $20.4545 per share in the market for $90,000 cash. At the date Igor acquired its interest, Ikee's net book value was $200,000 and, the book value of its assets and liabilities were equal to fair value, except for its fixed assets, which had a fair value of