Ziegler Corporation purchases 25,000 ordinary shares of Sherman Corporation for $40 per share on January 1 2020. Sherman Corporation hs 100,000 ordinary shares outstanding during 2021 paid cash dividends of S60,000 during 2021, and reported net income of $300,000 for 2021. Ziegler Corporation should report revenue from investment for 2021 in the amount of 1 $t000