At December 31, 2020, the available-for-sale debt portfolio for Sunland, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $17.200 $14,500 $(2.700) B 11,700 14.400 2,700 C 23.900 25,600 1.700 Total $52,800 $54,500 1.700 Previous fair value adjustment balance-Dr. 400 Fair value adjustment-Dr. $1,300 On January 20.2021. Sunland, Inc. sold security A for $14,600. The sale proceeds are net of brokerage fees. Sunland, Inc. reports net income in 2020 of $118.000 and in 2021 of $141,000. Total holding gains (including any realized holding gain or loss) equal $45.000 in 2021. G ent of comprehensive income for 2021, starting with net income. SUNLAND, INC Statement of Comprehensive Income For the Year Ended December 31, 2021 et Income $ 14 ther Comprehensive Income Unrealized Holding Gains $ 45,000 add v Reclassification Adjustment for Loss Included in Net Income Comprehensive Income $ Accumulated Other Comprehensive Income Beginning Balance, January 1, 2021 GA Amount Reclassified from Accumulated Other Comprehensive Income