Amy Finch had the following cash receipts during Year 4: Dividend from a mutual insurance company on a life insurance policy $500 Dividend on listed corporation stock; payment date by corporation was December 30, Year 3, but Amy received the dividend in the mail on January 2, Year 4 875 Total dividends received to date on the life insurance policy do not exceed the aggregated premiums paid by Amy. How much should Amy report for dividend income for Year 4?