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On January 1 , 2 0 2 3 , Crane Corp. had cash and common shares of $ 4 0 , 0 0 0 .

On January 1,2023, Crane Corp. had cash and common shares of $40,000. At that date, the company had no other asset, liability, or shareholders' equity balances. On January 2,2023, Crane paid $20,000 cash for equity securities that it designated as FV OCI investments. During the year, Crane received non-taxable cash dividends of $10,000 and had an unrealized holding gain of $30,000(net of tax ) on these securities. Determine the following amounts for 2023:
(a) Net Income /(Loss)
(b) Other Comprehensive Income
(c) Comprehensive Income
(d) Accumulated Other Comprehensive Income (as at the end of 2023)
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