The following information is available for Irwin Company for 2018:Total net income is after taxes.

Net Income $120,000

Realized gain on sale of available-for-sale debt securities 15,000

Unrealized holding gain arising during the period on

available-for-sale debt securities 34,000

Reclassification adjustment for gains included in net

income 8,000

Instructions

(1) Determine other comprehensive income for 2018.

(2) Compute comprehensive income for 2018.