On January $1,2021,$ Corzine Inc. acquired $15\%$ of Hammon Co$.$s outstanding common stock for $$62,400$ and did not exercise significant influence. Hammon earned net income of $$96,000$ in $2021$ and paid dividends of $$36,000.$ The fair value of Corzine$$s investment was $$80,000$ at December $31,2021.$ On January $3,2022,$ Corzine bought an additional $10\%$ of Hammon for $$54,000.$ This second purchase gave Corzine the ability to significantly influence the decision making of Hammon. During $2022,$ Hammon earned $$120,000$ and paid $$48,000$ in dividends. As of December $31,2022,$ Hammon reported a net book value of $$468,000.$ At the date of the second purchase, Corzine concluded that Hammon Co$.$s book values approximated fair values and attributed any excess cost to goodwill.

What amount of equity income should Corzine have reported for $2022?$