Photo Industries has owned 80 percent of Shutter Corporation for many years. On January 1, 20X6, Photo paid Shutter $213,000 to acquire equipment that Shutter had purchased on January 1, 20X3, for $228,000. The equipment is expected to have no scrap value and is depreciated over a 15-year useful life. Photo reported operating earnings of $120,000 for 20X8 and paid dividends of $45,000. Shutter reported net income of $43,000 and paid dividends of $21,000 in 20X8.

Can someone please show how to get the Amount of Gain Realized? the answer says it is 2,550 (30,600 / 12 = 2,550). I have no idea how they got the 30,600 to begin with. Please help!