Zzzzzzzzzzzzzzzzzzz. aaaaaaaaaaaaaaaaaaaa. 88. Guess Company purchased 50,000 shares (5% ownership) of Casio Company on January 15, 2012. Guess received a share dividend of 15% on March 31, 2012 when the market price of the share is P40. On November 30, Guess paid P20/share special assessment on the shares. On December 15, 2012 Guess received a cash dividend of P8 per share. In the income statement for the year ended December 31, 2012, what amount should Guess report as dividend income? a. 60,000 b. 150,000 C. 400.000 d. 460,000