pronghorn Inc. purchased $20\%$ of the outstanding common shares of Sandhill Corp. for $$463000,$ which is based on a market price that is higher than the book value of the shares. The difference to be adjusted to investment income over time is $$103000.$ Management paid in excess of the book value on this transaction as they believed that the fair market value of a significant piece of real estate $($a building$)$ is much higher than the carrying value of the asset on the books. The remaining useful life of the builidng is $20$ years. how much is the adjustment on a yearly basis

$$10300$

$$463000$

$$5150$

$$103000$