Ziegler Corporation purchased 25,000 shares of common stock of the Sherman Corporation for $40 per share on January 2, 2020. Sherman Corporation had 100,000 shares of common stock outstanding during 2021, paid cash dividends of $150,000 during 2018, and reported net income of $500,000 for 2021. Ziegler Corporation should report revenue from investment for 2018 in the amount of?