ABC Corporation's Board of Directors declared a property dividend payable in the stock of DEF Company held as an investment. On the date of declaration the investment in the other company's stock has a carrying value of $20,000 and a fair value of $30,000. In its income statement for the year what amount should the company that distributed the stock report as gain on the disposal of the stock? $10,000 O $20,000 O $0 $30,000 A property dividend should be recorded in retained earnings at the property's O Fair value at date of issuance (payment). O Carrying amount at date of issuance. O Carrying amount at date of declaration. O Fair value at date of declaration