Brief Exercise 12-7 Trading securities, securities available-for-sale and dividends [LO12-2, LO12-3] Turner Company owns 10% of the outstanding stock of ICA Company. During the current year, ICA paid a $5.40 million cash dividend on its common shares. What pretax effect did this dividend have on Termer's 2016 financial statement? (Amounts to be deducted should be indicated with a minus sign.)