On February 15Jewel Company buys 6.700 shares of Marcelo Corporation at $28.66 per shareThe purchase is classified as a stock investment with insignificant influenceThis is the company's first and only stock InvestmentOn March 15, Marcelo Corporation declares a dividend of $1.18 per share payable to stockholders of record on April 15Jewel Company received the dividend on April 30 and ultimately sells half of the Marcelo Corporation stock on November 17 of the current year for $29.44 per share. The fair value of the remaining shares is $29.64 per share at year-endThe amount that Jewel Company should report in the current-year income statement from its investment in Marcelo Corporation is