0 2, 3, 4, 5) Christina Inc. follows IFRS. Christina holds a variety of investments, some of which are accounted or at fair value through net income and some of which are accounted for at fair value through other omprehensionincome. On January 1, 2020, the beginning of the fiscal year, Christina's accounts and records clude the following information: Market Cost Value Fair value through net income investments $60,0 $60,000 00 Fair value through other comprehensive income 71,000 investments 71,00 0