At December $31,2025,$ the available$-$for$-$sale debt portfolio for Steffi Graf, Inc. is as follows.

On January $20,2026,$ Steffi Graf, Inc. sold security A for $$15,100.$ The sale proceeds are net of brokerage fees.

Steffi Graf, Inc. reports net income in $2025$ of $$120,000$ and in $2026$ of $$140,000.$ Unrealized holding gains or losses equal $$40,000$ in

$($a$)$

Your answer is partially correct.

Prepare a statement of comprehensive income for $2025,$ starting with net income.

STEFFI GRAF, INC

Statement of Comprehensive Income

For the Year Ended December $31,2025$

Net Income

$

Other Comprehensive Income

Unrealized Holding Gains

Comprehensive Income