Richman Company purchased $$900,000$ of $8\%,5-$year bonds from Carlin, Inc. on January $1,2022,$ with interest

payable on July $1$ and January $1.$ The bonds sold for $$864,393$ at an effective interest rate of $9\%.$ Using the effective

interest method, Richman Company increased the Available$-$for$-$Sale Debt Securities account for the Carlin, Inc. bonds

on July $1,2022$ and December $31,2022$ by the amortized discounts.

At December $31,2022,$ the fair value of the Carlin, Inc. bonds was $$879,000.$ What is the approximate amount that

Richman Company should report as $12/31/22$ accumulated other comprehensive income, a separate component of

stockholders' equity?

Select one:

a$.$ $$10,098$

b$.$ $$8,681$

c$.$ $$16,578$

d$.$ $$20,533$

e$.($$$21,000)$