Capital Contribution to Subsidiary

[RachaelS-AOIC]

We did a capital infusion of cash to a subsidiary, but did not purchase the subsidiary's stock. Because of that we did not put the amount of the infusion as an acquisition on Sch D Part 3 and did not increase the actual cost of the stock. It ended up as an unrealized gain for the subsidiary. Did we do this correctly, or should it have been recorded differently?