Surrell Inc. owns $30\%$ of the outstanding voting common stock of Vicker Co$.$ and has the ability to significantly influence the investee's operations and decision making. On January $1,2019,$ the balance in the Investment in Vicker Co$.$ account was $$402,000.$ Amortization associated with this acquisition is $$10,800$ per year. During $2019,$ Vicker earned an income of $$108,000$ and paid cash dividends of $$36,000.$ Previously in $2018,$ Vicker had sold inventory costing $$28,800$ to Surrell for $$48,000.$ All but $25\%$ of this merchandise was consumed by Surrell during $2018.$ The remainder was used during the first few weeks of $2019.$ Additional sales were made to Surrell in $2019$; inventory costing $$33,600$ was transferred at a price of $$60,000.$ Of this total, $40\%$ was not consumed until $2020.$

What amount of equity income would Surrell have recognized in $2019$ from its ownership interest in Vicker?

$$9,936.$

$$24,840.$

$$19,872.$

$$21,114.$

$$18,948.$