Zwick Company bought 27,500 shares of the voting common stock of Handy Corporation in January 2013. In December, Handy announced $206,600 net income for 2013 and declared and paid a cash dividend of $8 per share on the 201,000 shares of outstanding common stock. Zwick Company's dividend revenue from Handy Corporation in December 2013 would be:

	$ 0.
	$28,266.
	$220,000.
	None of the above is correct.