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Amy Finch had the following cash receipts during 2012:
Dividend from a mutual insurance company on a life insurance policy $500
Dividend on listed corporation stock;
payment date by corporation was 12/30/11, but Amy received the dividend in the mail on 1/2/12 875
Total dividends received to date on the life insurance policy do not exceed the aggregated premiums paid by Amy. How much should Amy report for dividend income for 2012?