Question 12 Not yet answered On December 31, 20x1, a publicly accountable entity invested $300,000 in the shares of another company. The shares were classified as Fair Value through Other Comprehensive Income (FVTOCI). On December 31, 20x2, the fair value of the shares is $350,000. What is the impact of this on the December 31, 20x2 Statement of Comprehensive Income? Marked out of 2.00 Flag question Select one: O a. There is no impact as the gain has not been realized. o b. The $50,000 unrealized gain will be recorded directly in Retained Earnings O c. The $50,000 unrealized gain will be recorded as a gain in the profit and loss of the Statement of Comprehensive Income O d. The $50,000 unrealized gain will be recorded as a gain in the other comprehensive income section of the Statement of Comprehensive Income