An investor uses the cost method to account for an investment in common stock. A portion of the dividends received this year were in excess of the investor’s share of investee’s earnings after the date of the investment. The amount of dividends revenue that should be reported in the investor’s income statement for this year would be:

a Zero b The total amount of dividends received this year c The portion of the dividends received this year that were in excess of the investor’s share of investee’s earnings after the date of investment d The portion of the dividends received this year that were not in excess of the investor’s share of investee’s earnings after the date of investment