For the year ended December 31, 2025, Sunland Inc. reported the following: Net income $291900 Preferred dividends declared 48200 Common dividends declared 10600 Unrealized holding loss, net of tax 4700 Retained earnings, beginning balance 418800 Common stock 200000 Accumulated other comprehensive income, beginning balance (net gains) 24400 What would Sunland report as its ending balance of Accumulated Other Comprehensive Income? $19700 $4700 $24400 $29100