Silverman corporation acquired 40% of the outstanding common stock of delfino inc. for $200,000 0n January 1, 2018. The purchase of the shares was equal to book value. in 2018 delfino inc. earned $100000 of income and paid cash dividends of $80000. What is the balance of Silverman's investment account at December 31, 2018? What amount should silverman report as investment income for 2018?