Carla Vista Company purchased $2750000 of 8%, 5-year bonds from Metlock, Inc. on January 1, 2025 with interest payable on July 1 and January 1. The bonds sold for $2864345 at an effective interest rate of 7%. Using the effective-interest method, Carla Vista decreased the Available-for-Sale Debt Securities account for the Metlock bonds on July 1, 2025 and December 31, 2025 by the amortized premiums of $10120 and $10480, respectively. At December 31, 2025, the fair value of the Metlock bonds was $2930000. What should Carla Vista report as other comprehensive income and as a separate component of stockholders' equity?