Osaka Co. acquired a 10% interest in Chen Corp. on December 31, 2010 for HK$945,000. During 2011, Chen had net income of HK$600,000 and paid cash dividends of HK$150,000. Osaka's 2011 income statement will report a. dividend income of HK$15,000. b. investment income of HK$45,000. c. investment income of HK$60,000. d. cannot be determined from the information given.