Culver Corporation had the following portfolio of investments at December 31, 2023, that qualified and were accounted for using the FV-OCI method:\ Assume that Culver reports net income of $150,500 for its year ended December 31, 2024, and that the company follows a policy of capitalizing transaction costs. Realized gains and losses on equity investments are reclassified from accumulated other comprehensive income directly to retained earnings.