The footnotes from Berman Party Services (BPS) reports the following for its recent strategic investment stake of 22% of common stock (by vote and value) in Gonzalez Fitness Partners (GFP): BPS Investment in GFP Original cost (Acquired January 1, 2023) Total net income reported by GGP for FY 2021 (Dec. 31, 2023) Total dividends paid by GGP in April 2023 Fair market value of the BSS Investment in GGP on Dec. 31, 2023 ($000) $ 5,000,000 1,000,000 100,000 $ 4,000,000 How is this investment reported on the balance sheet and income statement for BPS on Dec. 31, 2023? $5,900,000 carrying value; $1,100,000 income $4,000,000 carrying value; $978,000 loss $5,198,000 carrying value; $220,000 income $4,022,000 carrying value; $220,000 income