please show work and explain answer. thanks!

6. As of January 1st,2022, Czervik Construction had 100,000 shares of common stock outstanding that actively traded for $15 per share. Terguson Company owns 10,000 shares (10\%) of Czervik common stock which they purchased in 2021 for $240,000. Terguson does not have significant influence nor control over Czervik. Czervik's 2022 Net Income was $500,000 of which $200,000 was paid out in Dividends. At December 31st2022, Czervik shares trade at $22 per share. Related to its investment in Czervik, Terguson's carrying value of this investment at December 31st2022 is $260,000 $200,000 $220,000 $270,000