Which of the following describes how comprehensive income should be reported?

1) Must be reported in a separate statement, as part of a complete set of financial statements

2) Should not be reported in the financial statements but should only be disclosed in the footnotes

3) May be reported in a separate statement or in a combined statement of income and comprehensive income

4) May be reported in a combined statement of income and comprehensive income or disclosed within a statement of stockholders equity; separate statements of comprehensive income are not permitted