Rodman Co. owns 3,000 of the 10,000 outstanding common shares of Gavin Corp. and exercises significant influence. During 2011, Gavin earns $60,000 and pays cash dividends of $20,000. Rodman should report investment revenue for 2011 of:
A) $15,000.
B) $6,000.
C) $12,000.
D) $18,000