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On January $1,20$ X$3,$ Poke Corporation acquired $25$ percent of the outstanding shares of Shove Corporation for $$100,000$ cash. Shove Company reported net income of $$75,000$ and paid dividends of $$30,000$ for both $203$ and $204.$ The fair value of shares held by Poke was $$110,000$ and $$105,000$ on December $31,203$ and $204$ respectively.

If instead, Poke could not exercise significant influence over the investee, what amount will be reported by Poke as balance in investment in Shove on December $31,204?$