Consider the following two separate events for a company during the year:

1. Loss on sale of investments = $30. 2. Unrealized gain on investment from increase in fair value = $20. The company reports the unrealized gain as a component of other comprehensive income. By how much would these two events affect net income and comprehensive income, ignoring tax effects?

A.) Net income = $(30); Comprehensive income = $(10).

B.) Net income = $(30); Comprehensive income = $20.

C.) Net income = $0; Comprehensive income = $(10).

D.) Net income = $(10); Comprehensive income = $20.