On Jan 1, 2020 Company A paid $384000 to purchase 32% of Company B common stock at the time of this purchase, Company B had 60000 total share issued and outstanding. the book value and the fair value of Company B net identifiable asset were both $550,000 on the Jan 1, 2020 investment date. For the fiscal year ended Dec 31, 2020, Company B has net income of $40,000. On Nov 4, 2020, SS declared a $0.15 per share dividend that was paid on Dec 5, 2020. How much investment revenue will Company A record in its 2020 Income Statement for its investment in Company B?