Wanhor Company purchased $$3100000$ of $8\%.5-$year bonds from Tamarisk, Inc. on January $1,2025$ with interest payable on July $1$ and Jamiary $1.$ The bonds sold for $$3228898$ at an effective interest rate of $7\%.$ Using the effective$-$interest method, I vanhoe decreased the Availabie$-$for$-$Sale Debr Securities account for the Tamarisk bonds on July $1,2025$ and December $31,2025$ by the amortired premiums of $$10820$ and $$11180,$ respectively.

At December $31,2025,$ the tair value of the Tamarisk bonds was $$3280000.$ What should Ivanhoe report as other comprehensive income and as a separate component of stockholders' equity?

$$ $$73102.$

No entrgshould be made.

$$ $$22000.$

$$ $$51102.$