$1.$ A company reports using IFRS. It reports OCI of $$20,000$ composed of the following: A decrease in the unrealized holding loss on securities available for sale of $$10,000,$ a translation gain of $$12,000,$ and an increase in the revaluation surplus of $$18,000.$

a$.$ In its disclosures, what amount will be reported for OCI that will subsequently be included in profit and loss $($i$.$e$.$ income statement$)?$

b$.$ In its disclosures, what amount will be reported for OCI that will not subsequently be included in profit and loss?