A company purchased shares costing $81371 during the year. These shares are classified as FVTPL. At the end of the year, the company received $5807 in dividends from these shares. At year-end, the fair value of the shares is $158761. What is the net impact on the Statement of Comprehensive Income for the year?

a. $5807 revenue in profit and loss and $0 in other comprehensive income

b. $5807 revenue in profit and loss and $77390 in other comprehensive income

c. $83197 revenue in profit and loss and $0 in other comprehensive income

d. $0 revenue in profit and loss and $83197 in other comprehensive income