Clint owns 50% of Vohl Corp.’s common stock. Clint paid $20,000 for this stock in year 1. At December 31, year 4, Clint’s 50% stock ownership in Vohl had a fair value of $180,000. Vohl’s cumulative net income and cash dividends declared for the five years ended December 31, year 4, were $300,000 and $40,000, respectively. In Clint’s personal statement of financial condition at December 31, year 4, what amount should be shown as the investment in Vohl?