E$3\mathrm{.}15($LO $3)($Comprehensive Income$)$ C$.$ Reither Co$.$ reports the following information for $2025$:

sales revenue $$700,000,$ cost of goods sold $$500,000,$ operating expenses $$80,000,$ and an unrealized hold$-$

ing loss on available$-$for$-$sale debt securities for $2025$ of $$60,000.$ It declared and paid a cash dividend of

$$10,000$ in $2025.$