Qu, a foreign corporation, operates a branch office in the United States. During the year, Qu has effectively connected profits of $1,100,000. Its U.S. net assets and liability amounts are $4,000,000 and $2,000,000 at the beginning of the year and $4,200,000 and $2,300,000 at the end of the year, respectively. What is Ou's dividend equivalent amount?