Topper Company began operations during the current year and experienced the following events:

I. Unrealized holding gains from trading debt securities of $$12,000.$

II$.$ Realized gains from selling available$-$for$-$sale debt securities of $$15,000.$

III. Unrealized holding gains from available$-$for$-$sale debt securities of $$20,000.$

Topper's tax rate is $30\%.$

In Toppers December $31$ balance sheet, Accumulated Other Comprehensive Income would be:

A$.$ $$47,000$

B$.$ $$32,900$

C$.$ $$14,000$

D$.$ $$20,000$