On January 2,201, Company A bought 5% of Company B's capital stock for $90 million. Company B's net income for the year ended December 31 , Year 1 , was $120 million. The fair value of the shares held by Company A was $98 million at December 31,201. During 201, Company B declared a dividend of $60 million. Company A sold the stock on January 2,202 for $110 million. Determine the amount of the gain/loss Company A would report in their 202 Income Statement: $12 million $17 million $20 million $8 million