The alphabetical list of items that may be relevant in the preparation of statement of comprehensive income of Daniel Corporation is provided below:

Actuarial gains on defined benefit pension plans recognized outside profit or loss

P1,333

Decrease in inventories of finished goods and work in progress

107,900

Depreciation and amortization expense

17,000

Employee benefits expense

43,000

Exchange differences gain on translating foreign operations

10,667

Finance costs

18,000

Gains on property revaluation

3,367

Income tax expense

32,000

Income tax relating to components of other comprehensive income

9,334

Loss for the year from discontinued operations

30,500

Other expenses

5,500

Other income

11,300

Raw material and consumables used

92,000

Revenue

355,000

Share of other comprehensive income of associates (Unrealized loss on assets at FVOCI)

700

Share of profit of associate

30,100

Unrealized gain on assets at FVOCI

26,667

Unrealized loss on derivatives in an effective cash flow hedge

4,000

Work performed by the entity and capitalized

15,000

The other comprehensive income for the year is:

Select one:

a. P28,700

b. P28,000

c. P32,700

d. P93,500