On January 1,2010,Entertainment Company Acquired 15% of the Outstanding Voting

On January 1,2010,Entertainment Company acquired 15% of the outstanding voting stock of Rocker Company as a long-term investment in available-for-sale securities.During 2010,Rocker Company reported net income of $1,500,000 and dividends declared and paid of $250,000.How much income will be reported during 2010 from the Rocker investment?

A) $225,000
B) $37,500
C) $187,500
D) $250,000