In 2020, ABC purchased 100 shares of XYZ stock which represents less than a 20% ownership interest. ABC did not sell any stock in 2020 or 2021. In 2021, ABC received $10,000 of dividends from XYZ Company. Purchase Cost $26,000 Fair Value 12/31/2020 $26,500 Fair Value 12/31/2021 $30,000 XYZ Stock What amount of income will be reported in ABC's 2021 income statement related to this investment? $14,000 0 $10,500 0 $10,000 O $13,500