QUESTION 18

1. The trial balance of McSwain Inc. includes the following accounts as of 12/31/19:

   Cash $95,000

   Net income 300,000

   Foreign currency translation adjustment gains 25,000

   Unrealized holding losses on investments 88,000

   Additional Information: McSwains effective tax rate is 40%.

   What is McSwains comprehensive income for the year?

   	A.	$332,000.
   	B.	$142,200.
   	C.	$262,200.
   	D.	$237,000.