24. RCE Company had the following balances for net income and pretax gains and losses on December 31: I Net Income $39,000 Loss on Discontinued Operation (11,000) Unrealized gain on trading security 20,000 Foreign Currency translation gain 15,000 The company's effective tax rate is 40%. What amount should RCE report as comprehensive income for the year ended December 31? a. $12,400 b. $48,000 C. $44,400 d. $53,400 e. None of the above