On January 1,2019,Short Company Purchased 20,000 Shares (15% of the Outstanding

On January 1,2019,Short Company purchased 20,000 shares (15% of the outstanding voting shares) of Daniel Corporation's $1 par value common stock at a cost of $50 per share as a long-term investment.During November 2019,Daniel declared and paid a cash dividend of $1.25 per share.At December 31,2019,end of the accounting period,Daniel's shares were selling at $48.What is the net amount reported in the income statement for the year ended December 31,2019 for Short Company related to this investment?

A) $65,000
B) $25,000
C) ($40,000)
D) ($15,000)