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On January 2, 2020, SF purchased 15% of LA's common stock for $50,000 and classified its investment in LA as trading securities. LA's net income

On January 2, 2020, SF purchased 15% of LA's common stock for $50,000 and classified its investment in LA as trading securities. LA's net income for the year ended 12/31/2020 was $100,000. During 2020, LA declared and paid a total dividend of $30,000. On 12/31/2020, the fair value of the LA stock owned by SF increased to $70,000. How much should SF show dividend income (or dividend revenue) from its investment in LA in its income statement for the year ended 12/31/2020?

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