On January 3, 2021, Roberts Company purchased 30% of the 100,000 shares of common stock of Thomas Corporation, paying $1,500,000. There was no goodwill or other cost allocation associated with the investment. Roberts has significant influence over Thomas. During 2021, Thomas reported net income of $300,000 and paid dividends of $100,000. On January 4, 2022, Roberts sold 15,000 shares for $810,000, reducing its interest from 30 to 15 percent and thus losing its significant influence 2022 Thomas' net income was $400,000 and dividends $120,000. Fair value of Thomas' stock was $825,000 on December 31, 2022 What is the impact on 2022 Roberts' net income due to this investment in Thomas? $135,000 $50,000. $93,000. O $78,000