On January 1, 2017, Twist Corp. had cash and common shares of $50,000. At that date, the company had no other asset, liability, or shareholders equity balances. On January 2, 2017, Twist paid $30,000 cash for equity securities that it designated as fair value through other comprehensive income (FV-OCI) investments. During the year, Twist received non-taxable cash dividends of $14,000 and had an unrealized holding gain of $22,000 (net of tax) on these securities. Determine the following amounts for 2017: FIND: NI, Other comprehensive income,comprehensive income, and AOCI. Thank you

a)	Net Income / (Loss)	$
(b)	Other Comprehensive Income	$
(c)	Comprehensive Income	$
(d)	Accumulated Other Comprehensive Income (as at the end of 2017)

(a)

Net Income / (Loss)

$