An Investor Uses the Cost Method of Accounting for Its

An investor uses the cost method of accounting for its investment in common stock.During the current year,the investor received $25,000 in dividends,an amount that exceeded the investor's share of the investee company's undistributed income since the investment was acquired.The investor should report dividend income of what amount?

A) $25,000 as a reduction in the investment account
B) $25,000 less the amount in excess of its share of undistributed income since the investment was acquired
C) $25,000 less the amount that is not in excess of its share of undistributed income since the investment was acquired
D) $25,000 less recognized earnings