On January 3, 2021. Robinson Company purchased 40,000 shares (40%) of common stock of Timberland Corporation, paying S560,000. At that time, the book value and fair value of Timberland's wet sies was 51.400.000. The investment gave Robinson the ability to exercite significant influence over the operations of Timberland. During 2021, Timberland reported net income of 150.000 und paid dividends of $40,000. On Suary 2, 2022. Robinson sold 30,000 shares for $475,000, reducing its interest from 40 to 10 percent and thus losing its significant infuence. 2022 Timberland's welcome was $120,000 and dividende $30,000. Fair value of Timberland stock w $160,000 on December 31, 2022 What is the impact on 2022 Robmon's net income due to this investment in Timberland? S $30,000 $26.000 CSA). $34000