On January 1 of the current yearBernard borrowed $ 5,000 by signing a 1 year note payable at 6% interest and used the money to purchase 2,000 common shares of Import Ltd., a Canadian public corporation for $ 2.50 per share. During the year Import Ltd. paid eligible dividends of $ 0.35 per share On January 1 of the following year Bernard repaid the $5,000 he borrowed plus $300 in interest On current year tax return Bernard will report Select one Net Property Income of $ 400. b Net Property Income of $ 666. O c Net Property income of $ 700 d Net Property Income of $ 966