14. The Anderson Company acquired 100,000 shares of the Beck Company on January 1, 2016, at $25 per share. Becks stock price on December 31, 2016, was $35 per share. During 2016, Beck declared and paid dividends of $1.50 per share and had earnings of $2.50 per share. Anderson Company accounted for its investment in Beck Company shares as subsequently measured at fair value through OCI. What was the net effect of investment in Beck Company shares on Andersons income statement for 2016?

1. $250,000.
2. $100,000.
3. $150,000.

Answer is c, why