Investment Company (IC)began Operations on January 1, 2020 IC Earned Interest of $12,000 During 2020

Investment Company (IC) began operations on January 1, 2020. It acquired the following investments: $$\begin{array} { | l | l | r | r | } \hline &&& { \text { Fair Value at } }\\ \text { Type } & \text { Category }&\text { Cost } & { \text { Year End } } \\\hline \text { Bonds } & \text { Amortized cost } & \$ 195,000 & \$ 198,000 \\\hline \text { Shares } & \text { At fair value through } & 55,000 & 75,000 \\& \text { profit or loss } & & \\\hline \text { Shares } & \text { At fair value through } & 60,000 &70,000 \\ & \text { OCI } & & \\\hline\end{array}$$ IC earned interest of $12,000 during 2020. Dividends of $16,000 were declared on the shares it owned during 2020. Of that amount, $9,000 was received in December 2020 and $7,000 was received in January 2021 (note that the ex-dividend date for these shares was prior to the end of the year) . How much would be recorded as accumulated other comprehensive income on IC's balance sheet at December 31, 2020?

A) $10,000 gain.
B) $10,000 loss.
C) $30,000 gain.
D) $30,000 loss.