Walker Inc. began operations on January 1, 20X5. The company reports its financial statements in accordance with IFRS. On December 31, 20X5, the company owned the following investments:

Type	Category	Cost	Fair value at year end	Other
5% bonds	Amortized cost	$250,000	$249,000	Purchased at par on January 1, 20X5. Face value is $250,000.
Shares	fair value through profit or loss (FVPL)	85,000	93,000	$15,000 dividends declared in 20X5; $11,000 was received in the 20X5 fiscal year and the remaining $4,000 was received in the 20X6 fiscal year.
Shares	fair value through other comprehensive income(FVOCI)	45,000	32,000

What is the total income from investments that Walker reported in the calculation of net income before taxes in the statement of comprehensive income for the year ended December 31, 20X5? a- 21,500 b- 22,500 c- 31,500 d- 35,500