Bon Jovi Inc. purchased ABC Company bonds and LMN Company common stock during 2018, its first year of operations. Bon Jovi still owns the securities at the end of 2019. The following information pertains to these securities. The ABC Company bonds are classified as securities available for sale. The following pertains to these bonds: amortized cost is $360,000 at the end of 2018 and $367,500 at the end of 2019; and the fair value of these bonds are $375,000 at the end of 2018 and $400,000 at the end of 2019. The LMN Company common stock is classified as fair value through net income. The following pertains to this investment: the common stock cost $140,000; and the fair value is $130,500 at the end of 2018 and $150,400 at the end of 2019. At what amount would Bon Jovi report accumulated other comprehensive income in the shareholders' equity section of its year end 2019 balance sheet?

A) zero.

B) positive $32,500.

C) positive $40,000.

D) positive $42,900.