Below is information taken from the 2020 financial statements of the ABC company: Net Income $130,000 Loss on sale of land $2,000 Interest Income $1,000 Unrealized loss on investments available for sale (after taxes) $15,000 Gain from operations of discontinued operations (aftertaxes) $20,000 Foreign currency translation gain (after taxes) $50,000 Determine the Comprehensive Income for 2020 Select one: a. $185,000 O b. $163,000 c. $165,000 d. $183,000