assume delft incorporation purchases $1000,2% fair market value investment on 3/1/20 with a $40000,6% 2 years N/P(principal and interest all paid at the end of year2) and plans to hold the investment for four years.during the year delft receive $20 of cash interest from the investment and at the end of the year the investment listed on the NASAQ at $1600. the additional $39000 from the loan is placed in delft bank account. if the fmv investment sold early in 2021 for $1600 then what is the incremental impact on comprehensive income for 2021 from the sales ?