Beresford Inc. purchased several investment securities during 2015, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent.

Fair ValueFair ValueAmortized CostAmortized CostHeld to Maturity Securities:12/31/201512/31/201612/31/201512/31/2016ABC Co. Bonds$375,000$400,000$367,500$360,000Available for Sale Securities:LMN Co. Debt Securities$130,500$150,400$145,000$140,000

Fair ValueFair ValueFV through NI Securities:12/31/201512/31/2016CostDEF Co. Stock$48,000$59,500$66,000GEH Inc. Stock$47,000$77,000$39,000IJK Inc. Stock$44,000$38,500$32,900

What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 12/31/2016 balance sheet (ignore taxes)?

a.$55,100

b.$26,500

c.$10,400

d.$47,500