Smith buys and sells equity securities. On December 15, 2021, Smith purchased $519,000 of Jones shares and elected the fair value option to account for the Jones Investment. As of December 31, 2021, the Jones shares had a fair value of $605,000. In the 2021 financial statements, Smith will report (Ignore taxes): Multiple Choice Investment Income of $86,000 in its income statement. Accumulated other comprehensive Income of $605,000. An Investment In Jones of $519,000. Other comprehensive Income of $86,000