During the reporting period, XYZ Corporation records unrealized holding gains or losses for its bond investment through net income. Where are these gains or losses reported and under which accounting model?

Question $4$ options:

Other Comprehensive Income $($OCI$)[$FVOCI$]$

Retained Earnings $[$Amortized Cost$]$

Net Income $[$FVPL$]$

Dividend Income $[$Historical Cost$]$