Type Bonds Shares Shares Category Amortized cost FVPL FVOCI Cost $195,000 Fair Value at Year End $198,000 55,000 60,000 75,000 70,000 QIC earned interest of 12,000 during 2020. Dividends of 16,000 were declared on the FVPL shares it owned during 2020. C amount, 9,000 was received in December 2020 and 7,000 was received in January 2021. How much profit or loss would Q for the year ended December 31, 2020? A $58,000 B $48,000 $28,000 $21,000