Bayern's portfolio of equity investments has a fair market value of $150,390 on December 31, 2020. The portfolio had been acquired in 2019 for $160,000. On December 31, 2019, Bayern had marked the investment to market, to report it at a fair value of $165,200. In 2020, Bayern received $10,000 in dividends from these equity investments. What is the impact of these equity investments on the amount of Bayern's Net Income for the year December 31, 2020? $10,000 increase $4,810 decrease $9,610 decrease $14,810 decrease