What amount of comprehensive income should Searles Corporation report on its statement of income and comprehensive income given the following net of tax figures that represent changes during a period?

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Minimum pension liability

$ (3,000)

Unrealized gain on available-for-sale securities

15,000

Reclassification adjustment, for securities gain included in net income

(2,500)

Stock warrants outstanding

4,000

Net income

77,000

  1. $86,500
  2. $89,000
  3. $89,500
  4. $90,500