On January 1, 2018, TOP Company acquired 25% of the ordinary shares of BTM Corporation, giving it significant influence. At that time, BTM's financial statements included ordinary shares of $250,000 and retained earnings of $1,350,000, and the implied goodwill for 100% of BTM associated with the share acquisition was $600,000. There was no difference between the book value and fair value of BTM's identifiable assets and liabilities. During 2019, BTM had net income of $200,000 and paid dividends of $60,000. An asset valuation test at the end of 2019 indicated that BTM's goodwill had become impaired by 20%. Which of the following best represents TOP's investment income from its investment in BTM for 2019? $5,000 $20,000 $10,000 $35,000