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Nicholson Corp.'s investments in Trading securities portfolio are as follows: [67] Account valuation: Dec 31, 2016 | Dec 31, 2015 Borgnine Inc. Fair value: $334,000

Nicholson Corp.'s investments in Trading securities portfolio are as follows: [67] Account valuation: Dec 31, 2016 | Dec 31, 2015 Borgnine Inc. Fair value: $334,000 | 420,000 Borgnine Inc. Cost: $320,000 | 400,000 Investment income during 2016 using Trading method: $92,000 No dividends were received. What should Nicholson Corp. as investment income during 2016 using the Available-for-Sale method for its investments in Borgnine Inc.

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