On January 1, 2017, Twist Corp. had cash and common shares of $60,000. At that date, the company had no other asset, liability, or shareholders' equity balances. On January 2, 2017, Twist paid $40,000 cash for equity securities that it designated as fair value through other comprehensive income (FV-OCI) investments. During the year, Twist received non-taxable cash dividends of $18,000 and had an unrealized holding gain of $25,000 (net of tax) on these securities. Determine the following amounts for 2017:

(a) Net income,

(b) Other comprehensive income,

(c) Comprehensive income, and

(d) accumulated other comprehensive income (as at the end of 2017).