A company reports using IFRS. It reports OCI of $20,000 composed of the following: A decrease in the unrealized holding loss on securities available for sale of $10,000, a translation gain of $12,000, and an increase in the revaluation surplus of $18,000. a. In its disclosures, what amount will be reported for OCI that will subsequently be included in profit and loss (i.e. income statement)? b. In its disclosures, what amount will be reported for OCI that will not subsequently be included in profit and loss