Use the Following Information for Questions 108 and 109

Use the following information for questions 108 and 109.
Tracy Company owns 4,000 of the 10,000 outstanding shares of Penn Corporation common stock. During 2015, Penn earns $300,000 and pays cash dividends of $100,000.
-Tracy should report investment revenue for 2015 of

A) $40,000.
B) $80,000.
C) $100,000.
D) $120,000.