On January $2,$ Year $1,$ Company A bought $10\%$ of Company B$$s capital stock for $$100$ million. Company B$$s net income for the year ended December $31,$ Year $1,$ was $$130$ million. The fair value of the shares held by Company A was $$118$ million at December $31,$ Year $1.$ During Year $1,$ Company B declared a dividend of $$70$ million.