Bendi Corp. purchased 1,000 shares of Kala Corp, for $16 per share. The investment represents 5% ownership, and Bendi does not have significant influence. The fair value at year-end is $15 per share. Assuming no other transactions occurred, where would the $1 per share difference be reported on the year-end financial statements?

a. Other Income and (Expense)

b. Other Comprehensive Income

c. Operating Income

d. None of the above