Osaka CoAcquired a 10% Interest in Chen Corp

Osaka Co.acquired a 10% interest in Chen Corp.on December 31, 2010 for HK$945,000.During 2011, Chen had net income of HK$600,000 and paid cash dividends of HK$150,000.Osaka's 2011 income statement will report

A) dividend income of HK$15,000.
B) investment income of HK$45,000.
C) investment income of HK$60,000.
D) cannot be determined from the information given.