Un Apri 1, 2022, Wiliams Corp purchased 30% of the outstanding common shares of Venus inc. for $400,000. Venus's shareholders' equity on April 1, 2022 consisted of common shares, $300,000 and retained earnings, $450,000. The book values of Venus's assets and liabilities were equal to their fair values except for the following: Inventory: fair value exceeded book value by $26,000 Land: fair value exceeded book value by $160,000. Both companies have a March 31 yearend, a 25% tax rate, and inventory turnover ratios of greater than 6 . During fiscal 2023 , Venus had net income of $600,000, earned evenly over the year. It also paid a dividend of $140,000 on February 16, 2022. At the end of the year, Williams determined that its goodwill in the Investment in Venus was impaired by $25,000. What is the amount of investment income that Williams Corp will report for its investment in Venus for the year ended March 31, 2023? $164,700 $104,150 $147,200 $105,200