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[单选题]

Use the following information to answer Questions 32 and 33.
　　At the beginning of the year, Company P purchased 1,000 shares of Company S for $80 per share. During the year, Company S paid a dividend of $4 per share. At the end of the year, Company S's share price was $75.What amount of investment income should Company P recognize in its income statement if the investment in Company S is considered trading, and what amount should be recognized if the investment is considered available-for-sale?
　Trading　　　Available-for-sale

A.($1,000)　　　　($1,000)

B.($1,000)　　　　$4,000

C.($5,000)　　　　$4,000

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