On September 30, 20x6, Riches Inc. made three investments: 1321 shares of Wendle Inc., 4036 shares of Sam International, and 826 shares of Hinter Inc. The shares of Wendle Inc. and Hinter Inc. are classified as FVTPL and the shares of Sam International are classified as FVTOCI. The market price per share is as follows: Wendle Inc. Sam Hinter Inc. International Sept. 30, x6 $12.04 $8.55 $7.77 Dec. 31, x6 $16.41 $5.60 $4.79 What amount would be reported as profit for the year 20x6, assuming income before gains/losses on investments is $162099? Select one: a. $165410 O b. $153504 O c. $3311 O d. $0