ABC Corporation acquired 4,000 shares of XYZ Corporation for 200,000 on August 1, 2020. ABC classified the investment as at Fair value through other comprehensive income. XYZ corporation issued 1 share for every 4 shares held in lieu of a 15 per share cash dividends it has previously declared. The stocks were selling at that time at 55 per share. XYZ shares were selling at $60 per share on December 31, 2020.How much is the correct dividend income to be recognized from investment in XYZ Corporation?