On January 1, 2020, Bramble Industries had cash and common stock of $184000. At that date the company had no other asset, liability or equity balances. On January 2, 2020, it purchased $162000 of equity securities for cash that it classified as available-for-sale. It received cash dividends net of tax of $12400 during the year. In addition, it had an unrealized holding gain on these securities of $32000 net of tax. Based on this information, what is the amount of comprehensive income in 2020?