On January 3, 2021, Robinson Company purchased 40,000 shares (40%) of common stock of Timberland Corporation, paying $560,000. At that time, the book value and fair value of Timberlands net assets was $1,400,000. The investment gave Robinson the ability to exercise significant influence over the operations of Timberland. During 2021, Timberland reported set income of $150,000 and paid dividends of $40,000. On January 2, 2022, Robinson sold 30,000 shares for $475,000, reducing its interest from 40 to 10 percent and thus losing its significant influence 2022 Timberland's net income was $120,000 and dividende $30,000. Fair value of Timberland stock was $160,000 on December 31, 2022. What is the impact on 2022 Robinson's net income due to this investment in Timberland? O $34,000 O $10,000 543,000 526,000