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The following information is available for Irwin Company for 2018: Net Income $125,000 Realized gain on sale of available-for-sale debt securities 12,000 Unrealized holding gain

The following information is available for Irwin Company for 2018:
Net Income $125,000
Realized gain on sale of available-for-sale debt securities 12,000
Unrealized holding gain arising during the period on available-for-sale debt securities 38,000
Reclassification adjustment for gains included in net income 8,500
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(a)

Determine other comprehensive income for 2018.
Other comprehensive income $

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