Mary Corporation buys 10% of the 200,000 outstanding voting shares of Joseph Ltd. on January 1, 2022 for $150,000. On September 20, 2022, Joseph declared and paid a dividend of $100,000 to its shareholders. On October 1, 2022, Mary declared and paid a dividend of $250,000 to its shareholders. On December 31, 2022, Joseph's shares were trading at $9.25. The investment in Joseph was classified as a FVOCI investment. What amount of income would be included in the profit and loss portion of the statement of income? 

$45,000 

$35,000 

$10,000 

$0