On January 1, 2010, Short Company purchased as an available-for-sale investment, 20,000 shares (15% of the outstanding voting shares) of Daniel Corporation's $1 par value common stock at a cost of $50 per share. During November 2010, Daniel declared and paid a cash dividend of $2 per share. At December 31, 2010, end of the accounting period, Daniel's shares were selling at $48. The 2010 financial statements for Short Company should report the following amounts:

a)Option A
		b)Option B
		c)Option C
		d)Option D