Case 1. Unusual Items: ACCT 3140 Fraud Examination Sp21 In its proposed 2020 income statement, Alpha Corporation reports income before income taxes $400,000, unrealized gain on available-for-sale securities $100,000, income taxes $120,000 (not including unusual items), loss from operation of discontinued flower division $50,000, and loss on disposal of discontinued flower division $90,000. The income tax rate is 30%. Complete a correct statement of comprehensive income, beginning after "Income before income taxes." Alpha Corporation Statement of Comprehensive Income (partial) For the Year Ended December 31, 2020 Income before income taxes Income tax expense $400,000 (i) Income from continuing operations Discontinued operations (11) Loss from operation of flower division, net of $15,000 income tax savings (iii) Loss on disposal of flower division, net of $27,000 income tax savings (iv) Net income Other comprehensive income (vi) Unrealized gain on available-for-sale securities, net of $30,000 income taxes (vii) Comprehensive income (viii)