Data regarding Ball Corp.’s available-for-sale securities follow:

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Cost

Market value

December 31, 2005

$150,000

$130,000

December 31, 2006

150,000

160,000

Differences between cost and market values are considered temporary. Ball’s 2006 other comprehensive income would be

  1. $30,000
  2. $20,000
  3. $10,000
  4. $0