A company purchased shares costing $70169 during the year. These shares are classified as FVTOCI. At the end of the year, the company received $2695 in dividends from these shares. At year-end, the fair value of the shares is $148156. What is the net impact on the Statement of Comprehensive Income for the year? Select one: a. $0 revenue in profit and loss and $80682 in other comprehensive income O b. $2695 revenue in profit and loss and $77987 in other comprehensive income c. $2695 revenue in profit and loss and $0 in other comprehensive income d. $80682 revenue in profit and loss and $0 in other comprehensive income D