Sports Spectacular purchased 1,400 shares of stock in The Athletic Warehouse for $50 per share. The investment is properly classified as an available-for-sale security. By the end of the year, the stock price has increased to $52 per share. How would the change in stock price affect Sports Spectacular's net income? O No effect O Increase net income by $72,800 O Increase net income by $2.800 O Increase net income by $70,000