Duff Company carries an equity investment of a privately held company. Duff elected to measure this equity security without a reatily determinable fair value at adjusted cost. The current carrying value of the equity shares is equal to $350,100. Duff uses market comparables to estimate the current fair valu of the investment at $280,000. A qualitative assessment indicates that impairment does exist. Read the requirements. Requirement a. If impairment exists, what amount of loss will Duff report in net income? What amount of loss will it report in other comprehensive income? (Enter "0" for any zero amounts.) Duff will report \$ in net income and it will report $