Elm is a public company with a 12/31 fiscal year-end. Elm reported a 12/31/2020 debit balance in AOCI of $53,000. Elm Inc. reported net income for the fiscal year 2021 of $140,000. In addition, the company reported the following information for fiscal year 2021:

Amortization of Prior Service Cost	$15,000
Unrealized Holding Loss on AFS portfolio	$11,000
Reclassification of Unrealized Holding Gain from AOCI due to sale of an AFS security during 2021	$7,500
Unrecognized gain due to difference between actual and expected return on Pension Plan assets	$21,000

1. Use this information to calculate Comprehensive Income for Elm for 202
2. Use this information to determine Elm’s 12/31/2021 ending AOCI balance, in addition state whether the balance is a debit or credit.
3. What is the amount of reclassification amounts in OCI?