Invest Corp. (IC) reports its financial statements in accordance with IFRS. IC's year end is June 30. On January 1, IC purchased 200 shares in Deff Corp. at a cost of $30,000 paid to IC's investment dealer. IC irrevocably classified this investment at FVOCI-elect at acquisition. Deff Corp. declared and paid dividends of $2.50 per share on June 30. On June 30, the market value of IC's investment in Deff Corp. was $30,500. What is the total amount of income from the investment, including unrealized gains and losses, that IC reported on its SCI for its year ended June 30? A OCI $500; profit or loss $500 B OCI $1,000 C Profit or loss $1,000 D OCI $500