Minor, Inc., had revenue of $658,000 and expenses (other than income taxes) of $289,000 for the current year. The company is subject to a 35 percent income tax rate. In addition, available-for-sale investments, which were purchased for $17,500 early in the year, had a market value at the end of the year of $19,200.

A. Determine the amount of Minor's net income for the year.

B. Determine the total amount of Minors comprehensive income for the year.

C. How would your answers to parts a and b differ if the market value of Minors investments at the end of the year had been $14,200?