geraldine works for a corporation with a dividend reinvestment plan. in lieu of dividends, geraldine, who currently owns $1,500$ shares of stock, bought $100$ additional shares of stock at $$2$ a share and paid a service charge of $$4\mathrm{.}75.$ the fmv of the stock was $$12.$ the service charge was deducted from the dividends prior to the purchase of the stock. what must she report on her tax return as dividend income?