Question 8 3.5 Points Cooperman Company purchased $1,500,000 of 9%, 5-year bonds from Gallagher, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $1,562,370 at an effective interest rate of 8%. Using the effective interest method, Cooperman Company decreased the Available-for-Sale Debt Securities account for the Gallagher, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $5,005 and $5,205, respectively. At December 31, 2021, the fair value of the Gallagher, Inc. bonds was $1,575,000. What should Cooperman Company report as other comprehensive income and as a separate component of stockholders' equity? $12,630 B $10,210 D $22,841 $0