On February 15, Jewel Company buys 6,500 shares of Marcelo Corp. at $28.68 per share. The stock is classified as a stock investment with insignificant Influence. This is the company's first and only stock investment On March 15, Marcelo Corp. declares a dividend of $1.20 per share payable to stockholders of record on April 15. Jewel Company received the dividend on April 15 and ultimately sells half of the Marcelo Corpstock on November 17 of the current year for $29.46 per share. The fair value of the remaining shares is $29.66 per share. The impact on Jewel's net income as a result of its Investment in Marcelo Corp. was an