91. ABC Company purchased a 30% investment in XYZ Inc. for $2,400,000 on January 1 , 2025. ABC is correctly accounting for this investment using the equity method. After accounting for dividends received and investee net income, ABC Company reported its investment in XYZ Inc. at $2,600,000 on December 31, 2025. On January 1, 2026, IXY Inc. issued additional shares of stock to the public, thereby reducing ABC Company's ownership from 30% to 15%. The following information is also reported: What would ABC record for Dividend Revenue in 2026