On January 1, 2020,Pina Colada 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,Pina Colada Corp.paid $60,000cash for equity securities that it designated as fair value through other comprehensive income (FV-OCI) investments. During the year,Pina Colada Corp.received non-taxable cash dividends of $27,000and had an unrealized holding gain of $25,000(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)