21) ABC Corporation purchased 25,000 shares of common stock of the XYZ Corporation for $40 per share on January 2, 2020. XYZ Corporation had 100,000 shares of common stock outstanding during 2021, paid cash dividends of $150,000 during 2021, and reported net income of $500,000 for 2021. ABC Corporation should report revenue from investment for 2021 in the amount of

A) $137,500. B) $125,000. C) $37,500. D) $87,500.