Carla Vista Company purchased $1270000 of 8%, 5-year bonds from Kingbird, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $1319896 at an effective interest rate of 7%. Using the effective interest method, Carla Vista Company decreased the Available-for-Sale Debt Securities account for the Kingbird, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $4948 and $5092, respectively. At December 31, 2021, the fair value of the Kingbird, Inc. bonds was $1335000. What should Carla Vista Company report as other comprehensive income and as a separate component of stockholders equity?

A

$15104

B

$0

C

$10040

D

$25144