Presented below is a list of 2014 information related to Pure Company:

Accumulated other comprehensive income, Jan. 1 $300,000

Dividends declared and paid 5,000

Allocation to noncontrolling interest 25,000

Cost of goods sold 150,000

Interest expense 7,500

Gain on sale of plant assets 10,000

Loss on discontinued operations 7,500

Net Sales 400,000

Selling and administrative expenses 80,000

Unrealized gain on available-for-sale investments 15,000

IGNORE TAXES, and compute the following:

(a) Net income attributable to Pure Companys shareholders: $

(b) Accumulated other comprehensive income, December 31, 2014: $