Jackson Inc. purchased 10,000 shares (2% ownership) of Taylor Corp. on February 6. Jackson received a 2,000 share stock dividend on March 15 when the market value of Taylor was $40 per share. On August 31, Taylor paid a cash dividend of $1.50 per share. For the year ended December 31, Jackson should report dividend income of:

A) 15,000

B) 18,000

C) 88,000