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On January 1, 2020, Alison, Inc, paid $76,800 for a 40 percent interest in Holister Corporation's common stock. This investee had assets with a book value of $274,000 and llabillies of $104,000. A patent held by Hollster having a $8,100 book value was actually worth $53,100. This patent had a slx-year remaining life. Any further excess cost associated with this acquisition was attributed to goodwill. Duting 2020, Holister earned income of $38,000 and declared and paid dividends of $13,000. In 2021, it had income of $61.700 and dividends of $18,000. During 2021, the fair value of Allison's investment in Holister had risen from $86.200 to $92,280. a. Assuming Alison uses the equity method. what balance should appear in the Investment in Hollster account as of December 31 , 2021? b. Assuming Alison uses fair-value accounting. what income from the investment in Holister should be reported for 2021