At the start of 2071 Bigsoft corp. purchased 25% of Haluka Tech Inc. for $45 million. At the time of purchase, the carrying value of Haluka Tech's net assets was $75 million. The fair value of Haluka Tech's depreciable assets (5 year useful life remaining) was $25 million in excess of their book value. For this year, Haluka Tech reported a net income of $50 million and declared and paid $25 million in dividends. Which of the following journal entries accounts for the dividend received by Bigsoft Corp in 2071?