$4.$ Eagle Corporation purchased a $25\%$ interest in Hawk Company common stock on January $1,2015,$ for

$$400,000.$ This investment was accounted for using the complete equity method, and the correct balance

in the Investment in Hawk account on December $31,2017$ was $$520,000.$ The original excess purchase

transaction included $$80,000$ for a patent amortized at a rate of $$8,000$ per year. In $2018,$ Hawk Company

had net income of $$5,000$ per month earned uniformly throughout the year and paid $$30,000$ of dividends

in June. If Eagle sold one$-$half of its investment in Hawk on September $1,2018,$ for $$600,000,$ how much

gain was recognized on this transaction?