Grouper Corporation, a clothing retailer, had income from operations (before tax) of $360,000, and recorded the following before-tax gains/(losses) for the year ended December 31, 2020:

Gain on disposal of equipment		25,920
Unrealized (loss)/gain on FV-NI investments		(51,840	)
(Loss)/gain on disposal of building		(65,280	)
Gain on disposal of FV-NI investments		31,680

Grouper also had the following account balances as at January 1, 2020:

Retained earnings		$393,600
Accumulated other comprehensive income (this was due to a revaluation surplus on land)		65,360
Accumulated other comprehensive income (this was due to gains on FV-OCI investments)		52,800

As at January 1, 2020, Grouper had one piece of land that had an original cost of $142,000 that it accounted for using the revaluation model. It was most recently revalued to fair value on December 31, 2019, when its carrying amount was adjusted to fair value of $207,360. In January 2020, the piece of land was sold for proceeds of $207,360. In applying the revaluation model, Grouper maintains the balance in the Revaluation Surplus (OCI) account until the asset is retired or disposed of. In 2015, Grouper purchased a portfolio of debt investments that the company intended to hold for longer term and classified the portfolio of investments as fair value through other comprehensive income (FV-OCI) with gains/losses recycled through net income. The investments in the portfolio are traded in an active market. Grouper records unrealized gains and losses on these investments as OCI, and then books these gains and losses to net income when they are impaired or sold. The portfolios carrying amount on December 31, 2019, was $105,600. The entire portfolio was sold in November 2020 for proceeds of $120,960. Groupers income tax expense for 2020 was $95,040. Grouper prepares financial statements in accordance with IFRS