On January 1, 2022, Mills Corp. purchased a call option on shares of XYZ stock. Terms of the contract were as follows:

• Number of shares: 100
• Strike price: $260 per share
• Expiration date: April 30, 2022
• Total cost of the option contract paid at signing: $110
• Seller of the option contract: First Investment Bank

On January 1, 2022, XYZ stock was trading at $260 per share. The following additional information is known:

• On March 31, 2022, the price of XYZ stock was $280 per share. A market appraisal indicated that the time value of the option contract was $90.
• On April 5, 2022, the price of XYZ stock was $275 per share. A market appraisal indicated that the time value of the option contract was $80. On this date, Mills settled the option contract.

Required: 1. Indicate any amounts that Mills Corp. would have included in its March 2022 quarterly financial statements related to the option contract.