18. The accountant for Optic Co. has determined the following information for the year ended, December 31, 2021.

Profit or loss 300,000

Share of total comprehensive income after tax of associates 20,000

Share of profit (after tax) of associates 15,000

Exchange difference gain (net of tax of P3,000) on translation of

foreign operation up to the date sold (October 1, 2021) 7,000

Exchange difference gain (net of tax of P9,000) on disposal of

foreign operation recognized in profit for the year 21,000

Increase in asset revaluation surplus (net of tax) 45,000

What is the total amount of other comprehensive income for Optic Co. for the year ended, December 31, 2021?

a. 36,000 b. 57,000 c. 51,000 d. 72,000