At the beginning of 20x1, Scotto Company purchased a portfolio of available-for-sale (AFS) securities for $20. None of the AFS securities were sold during the year. Also at the beginning of 20x1, Scotto Company purchased a portfolio of trading securities for $10. None of the trading securities were sold during the year. The securities had a fair market value at the end of the year as follows: AFS Securities, at fair value Trading Securities, at fair value Dec 31, 20X1 $36 7 During 20X2, Scotto Company sold one half of the AFS securities for $12 and did not purchase any more. Also During 20x2, Scotto Company purchased additional trading securities for $4. The securities had a fair market value at the end of the year as follows: AFS Securities, at fair value Trading Securities, at fair value Dec. 31, 20X2 $40 5 For 20x2, Scotto's net income (before including any gains or losses from investment securities) was $100. After including any necessary gains or losses from investment securities, what is Scotto's correct Net Income and Other Comprehensive Income for 20X2? Note: Ignore any income tax impact