Landis Company purchased $$3,000,000$ of $8\%,5-$year bonds from Ritter, Inc. on January $1,2025$ with interest payable on July $1$ and January $1.$ The bonds sold for $$3,124,740$ at an effective interest rate of $7\%.$ Using the effective$-$interest method, Landis decreased the Available$-$for$-$Sale Debt Securities account for the Ritter bonds on July $1,2025$ and December $31,2025$ by the amortized premiums of $$10,620$ and $$10,980,$ respectively. At December $31,2025,$ the fair value of the Ritter bonds was $$3,180,000.$ What should Landis report as other comprehensive income and as a separate component of stockholders' equity?

$$76,860$

$$55,260$

$$21,600$

No entry should be made