On January $4,2019,$ Merriam Enterprises paid $$800,000$ to acquire $30\%$ of Lansing Industries$$ common shares. Based on their December $31,2019,$ financial statements, Lansing had net income of $$320,000$ and paid cash dividends of $$200,000.$ In addition, Lansing had net income of $$400,000$ in $2020$ and paid dividends of $$120,000$ on April $1$ and $$120,000$ on October $1$ in $2020.$ On July $1,2020,$ Merriam sold half of its investment in Lansing for $$528,000.$ What should be the gain on disposal of this investment in Merriam$$s $2020$ income statement?