Sunland, Inc. acquired 30% of Oriole Corporation's voting stock on January 1, 2021 for $1070000. During 2021, Oriole earned $418000 and paid dividends of $230000. Sunland's 30% interest in Oriole gives Sunland the ability to exercise significant influence over Oriole's operating and financial policies. During 2022, Oriole earned $515000 and paid cash dividends of $164000 on April 1 and $164000 on October 1. On July 1, 2022, Sunland sold half of its stock in Oriole for $678000 cash. What should the gain be on sale of this investment in Sunland's 2022 income statement?

$114800.

$83900.

$143000.

$100775.