On December 31, 20Y7, Valur Co. had the following available-for-sale investment disclosure within the Current Assets section of the balance sheet:

Available-for-sale investments (at cost) ....................................... $145,000
Plus valuation allowance for available-for-sale investments ........ 40,000
Available-for-sale investments (at fair value) .............................. $185,000

There were no purchases or sales of available-for-sale investments during 20Y8. On December 31, 20Y8, the fair value of the available-for-sale investment portfolio was $200,000. The net income of Valur Co. was $210,000 for 20Y8. Compute the comprehensive income for Valur Co. for the year ended December 31, 20Y8.