A company holds two debt investments, one in the bonds of A Co., and one in the bonds of B Co. The value as of the beginning of the year of A Co.'s bonds is $7,700, while the value at the end of the year is $7,600. The value as of the beginning of the year for B Co.'s bonds is $3,300, while the value at the end of the year is $4,300. A Co.'s bonds are designated as trading, while those of B Co. are designated as available for sale.

The positive (negative) impact on other comprehensive income from the above changes in value is:

		$(1,000)
		$0
		$1,000
		$(100)