Bloom Co. received dividends from its common stock investments during the year ended December 31 as follows:

A cash dividend totaling $45,000 from its trading security investment in Web Corporation, when the market price of Web's shares was $40 per share

A cash dividend of $18,000 from Sheldon Corp. in which Bloom Co. owns a 32% interest How much dividend income should Bloom report in its income statement?

A)	$45,000
B)	$27,000
C)	$18,000
D)	$0