The Alpha Company owns 10% of the common shares of the Beta Company. For the year 2021, Beta reported net income in the amount of $ 100,000 and paid dividends on the amount of $ 25,000. The market value of the shares decreased by $ 5,000 in 2021. To In 2021, Alpha will recognize: to. Investment income in the amount of $ 10,000. b. Dividend income in the amount of $ 2,500 less m9. The Alpha Company owns 10% of the common shares of the Beta Company. For the year 2021, Beta reported net income in the amount of $ 100,000 and paid dividends on the amount of $ 25,000. The market value of the shares decreased by $ 5,000 in 2021. To In 2021, Alpha will recognize: to. Investment income in the amount of $ 10,000. b. Dividend income in the amount of $ 2,500 less market loss of $ 500. c. Both investment income of $ 10,000 and dividend income of $ 2,500 and loss of $ 500. d. Only the market loss of $ 500.arket loss of $ 500. c. Both investment income of $ 10,000 and dividend income of $ 2,500 and loss of $ 500. d. Only the market loss of $ 500.