Roldo Cosmetics pic owns 10% of the capital stock in Vittorio Ltd. On 29 December 2009, Vittorio declares €200 000 dividends, which are paid on 7 January 2010. On 28 December 2010, Vittorio’s board declares a dividend of €250 000, which will be paid 5 January 2011. How much dividend revenue should Roldo recognize in 2010?LO1.

a. €200 000

b. €250 000

c. €450 000

d. Nil