Sunland, Inc. acquired 40% of Cheyenne Corporation's voting stock on January 1, 2021 for $900000. During 2021, Cheyenne earned $361000 and paid dividends of $244000. Sunland's 40% interest in Cheyenne gives Sunland the ability to exercise significant influence over Cheyenne's operating and financial policies. During 2022, Cheyenne earned $530000 and paid cash dividends of $166000 on April 1 and $166000 on October 1. On July 1, 2022, Sunland sold half of its stock in Cheyenne for $627000 cash. What should the gain be on sale of this investment in Sunland's 2022 income statement?