Recognition upon initial consolidation of a variable interest entity $($VIE$)$ when VIE is not a business

$1992$ for $$26,000,$ and correctly accounted for this investment under the cost method $($i$.$e$.,$ it was a passive investment and it was not marketable$).$

equal to $$450,000.$

following amounts:

Note: Use a negative sign with your answer in part b$.$ to indicate a loss on initial consolidation of Legal Entity, if applicable.