Comprehensive income On December 31, 2015, 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 2016. On December 31, 2016, the fair value of the available-for-sale investment portfolio was

$200,000. The net income of Valur Co. was $210,000 for 2016.

Compute the comprehensive income for Valur Co. for the year ended December 31, 2016.