On January 1, 2010, Entertainment Company acquired 15% of the outstanding voting stock of Rocker Company as a long-term investment in available-for-sale securities. During 2010, Rocker Company reported net income of $1,500,000 and dividends declared and paid of $250,000. How much income will be reported during 2010 from the Rocker investment? Select one: a. $225,000 b. $37,500 c. $187,500 d. $250,000