Rock Company's financial statements had the following balances on December 31, 2020.

Infrequently Occurring Gain	$50,000
Foreign Currency Translation Gain	100,000
Net Income	400,000
Unrealized holding gain on available-for-sale debt securities	60,000
Unrecognized Pension Costs	30,000

Income Tax Rate is 25%. What amount should rock report as comprehensive income for the year ended Dec 31, 2020?

A. $535,000

B. $520,000

C. 422,500

D. 497,500