Zwick Company bought 22,000 shares of the voting common stock of Handy Corporation in January 2006. In December, Hart announced $200,700 net income for 2006 and declared and paid a cash dividend of $3 per share on the 208,500 shares of outstanding common stock. Zwick Company's dividend revenue from Handy Corporation in December 2006 would be: A) $ 0. B) $21,177 C) $66,000. D) None of the above is correct