On July 1st . Issuer Ltd. declares dividends of $1.50 per share on September 1, X5. The JV of the shares of the Issuing Company Ltd. as of December 31, X5, is $70. Determine the net impact of these operations on the results of Balado Inc. for the period ended December 31, X5. The results of the Issuer Company Ltd. for the 6-month period ending December 31, X5, amount to $100,000.

options : + $125,000 none of the above + $25,000 + $12,500 + $112,500