Central Investments Bought 4,000 Shares of Benet Company Common Stock

Central Investments bought 4,000 shares of Benet Company common stock on January 1, 2015, for $20,000, and 4,000 shares of Roy Company common on July 1, 2015, for $24,000. Benet declared dividends on December 31, 2015 of $3,000. At the end of 2015, the market value of Roy was $30,000 and the market value of Benet was $28,000. At the end of 2016, the market value of Roy was $32,000 and the market value of Benet was $24,000. The stocks were considered to be held for their long-term investment potential. Central owns 8% of Benet Company and 12% of Roy Company.
-How much income was reported on the 2015 income statement?

A) $240
B) $14,240
C) $14,000
D) $0