${25}^1$

A company reported the following for the current year:

Retained earnings appropriated for plant expansion $$32,500$

Correction of understated depreciation expense from prior periods

$9,300$

Unrealized loss on available$-$for$-$sale debt securities

$8,100$

Unrealized gain on foreign currency translation

$3,400$

The company's current$-$year net income was $$86,500,$ and the company has a $30\%$ effective income tax rate. What amount of comprehensive income should be reported for the current year?

$$83,210$

$$40,000$

$$76,700$

$$81,800$