Peter Company reported the following information for 2020: Sales revenue $510,000, Cost of goods sold 350,000, Operating expenses 55,000, and Unrealized holding gain on available-for-sale securities 40,000. For 2020, Peter would report comprehensive income of:

a.

$75,000.

b.

$95,000.

c.

$40,000.

d.

$145,000.