A company reports the following information as of December $31$:

Sales revenue

$$800,000$

Cost of goods sold

$600,000$

Operating expenses

$90,000$

Unrealized holding gain on available$-$for$-$sale debt securities$,$ net of tax

$30,000$

What amount should the company report as comprehensive income as of December $31?$

A$.$

$$30,000$

B$.$

$$110,000$

C$.$

$$140,000$

D$.$

$$200,000$