19 Mio Corp. was the sole stockholder of Plasti Corp. On September 30, Year 1, Mio declared a property dividend of 2,000 shares of Plasti $1 par value common stock, to be distributed to Mio's stockholders. On September 30, the carrying value of Plasti's stock was $1.50 per share and the fair value was $4.50. Immediately after the distribution, the fair value of Plasti's stock was $5.50 per share. What amount should Mio report in its Year 1 financial statements as gain on disposal of the Plasti stock? A. $1,000 B. $2,000 C. $6,000 D. $8,000