2. On January 1, 2020, Twist Corp. had cash and common shares of $60,000. At that date, the company had no other assets, liability, or shareholders equity balance. On January 2, 2020. Twist paid $40,000 cash for equity securities that it designated as fair value through other comprehensive income (PV-OCI) investments. During the year, Twist received non-taxable cash dividends of $18,000 and had an unrealized holding gain of $25,000 (net of tax) on these securities. Determine the following amounts for 2020: a. Net income. b. Other comprehensive income. c. Comprehensive income. d. Accumulated other comprehensive income (as at the end of 2020)