Bandana Company had the following balances for net income and pretax gains and losses on December 31:

Net income. $ 39,000

Loss on discontinued operations. (11,000)

Unrealized gain on trading security. 20,000

Foreign currency translation gain. 15,000

The company's effective tax rate is 40%. What amount should Bandana Company report as comprehensive income for the year ended December 31?

$32,400

$48,000

$44,400

$53,400