On January $1,2022,$ Sage Hill Inc. had cash and common stock of $$185000.$ At that date, the company had no other asset, liability or equity balances. On January $2,2022,$ it purchased $$165000$ of equity securities for cash that it classified as available$-$for$-$sale. It received cash dividends of $$12500$ during the year on these securities$.$ In addition, it had an unrealized holding gain on these securities of $$32500$ net of tax. Based on this information, what is the amount of comprehensive income in $2022?$