Granny Corporation buys and sells debt securities which it classifies as available-for-sale securities. The company's fiscal year ends on December 31. On December 27, 2022, Granny purchased Tomorrow Communications bonds at par for $520,000. At December 31, the bonds had a fair value of $542,000. On January 3, 2023, the bonds were sold for $560,000. The impact on 2023 other comprehensive income as a result of this investment would be: O $40,000 increase $18,000 decrease $0 O $22,000 decrease