On January 1, 2020, Marigold Corp. had cash and common shares of $80,000. At that date, the company had no other asset, liability, or shareholders' equity balances. On January 2, 2020, Marigold Corp. paid $60,000 cash for equity securities that it designated as fair value through other comprehensive income (FV-OCl) investments. During the year, Marigold Corp. received non-taxable cash dividends of $27,000 and had an unrealized holding gain of $27,000 (net of tax) on these securities. Determine the following amounts for 2020: (a) Net Income / (Loss) (b) Other Comprehensive Income (c) Comprehensive Income (d) Accumulated Other Comprehensive Income (as at the end of 2020) $