An Investor Receives Dividends from Its Investee and Records Those

An investor receives dividends from its investee and records those dividends as dividend income because:

A) ​The investor has a controlling interest in its investee.
B) ​The investor has a passive interest in its investee.
C) ​The investor has an influential interest in its investee.
D) ​The investor has an active interest in its investee.