On December 31, 2015, Valur Co. had the following available-for-sale investment disclosure within the Current Assets section of the balance sheet:

1	Available-for-sale investments (at cost)	$167,550.00
2	Plus valuation allowance for available-for-sale investments	47,000.00
3	Available-for-sale investments (at fair value)	$214,550.00

There were no purchases or sales of available-for-sale investments during 2016. On December 31, 2016, the fair value of the available-for-sale investment portfolio was $232,400. The net income of Valur Co. was $178,750 for 2016.

Compute the comprehensive income for Valur Co. for the year ended December 31, 2016. Refer to the Chart of Accounts and the Labels and Amount Descriptions list provided for the exact wording of the answer choices for text entries. If a net loss is incurred, enter that amount as a negative number using a minus sign.