In 2012, Gail Judd received the following dividends from
Benefit Life Insurance Co., on Gail’s life insurance policy (Total dividends received have not yet exceeded accumulated premiums paid) $100
Safe National Bank, on bank’s common stock 300
Roe Mfg. Corp., a Delaware corporation, on preferred stock 500
What amount of dividend income should Gail report in her 2012 income tax return?