A company purchased shares costing $73211 during the year. These shares are classified as FVTOCI. At the end of the year, the company received $7854 in dividends from these shares. At year-end, the fair value of the shares is $145594. What is the net impact on the Statement of Comprehensive Income for the year? Select one: a. $80237 revenue in profit and loss and $0 in other comprehensive income b. $0 revenue in profit and loss and $80237 in other comprehensive income c. $7854 revenue in profit and loss and $72383 in other comprehensive income d. $7854 revenue in profit and loss and $0 in other comprehensive income Check