On July 1, 2021, The Boss Corporation purchased $100,000 of E Street Band Corp. bonds for $95,000. The bonds pay 6% interest but were purchased when the market interest rate was 7% for bonds of similar risk and maturity. The bonds pay interest semiannually on December 31 and June 30 of each year. The Boss Corporation accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. The fair value of the bonds at December 31, 2021 is $107,000. In its 2021 income statement, The Boss Corporation would report:

a) No unrealized gain and interest income of $3,000.

b) No unrealized gain and interest income of $3,325.

c) No unrealized gain and interest income of $6,000.

d) An unrealized gain of $12,000 and interest income of $3,000.

Bon Jovi Inc. purchased ABC Company bonds and LMN Company common stock during 2021, its first year of operations. Bon Jovi still owns the securities at the end of 2022. The following information pertains to these securities. The ABC Company bonds are classified as securities available for sale. The following pertains to these bonds: amortized cost is $360,000 at the end of 2021 and $367,500 at the end of 2022; and the fair value of these bonds are $375,000 at the end of 2021 and $400,000 at the end of 2022. The LMN Company common stock is classified as fair value through net income. The following pertains to this investment: the common stock cost $140,000; and the fair value is $130,500 at the end of 2021 and $150,400 at the end of 2022. At what amount would Bon Jovi report accumulated other comprehensive income in the shareholders' equity section of its year end 2022 balance sheet?

a) zero.

b) positive $32,500.

c) positive $40,000.

d) positive $42,900.