A company acquired as a long-term investment $250 million of 6% bonds, dated July 1, on July 1, Year 1. Company management has classified the bonds as an available-for-sale investment. The market interest rate (yield) was 4% for bonds of similar risk and maturity. The company paid $300 million for the bonds. The company will receive interest semiannually on June 30 and December 31. As a result of changing market conditions, the fair value of the bonds at December 31, Year 1, was $275 million. If income from Operations (i.e. before Other Revenue/Gains/Expenses/Losses) is $100 million, determine Net Income and Comprehensive Income (ignore taxes).