On January 1, 2017, Sunland Industries had cash and common stock of $196000. At that date the company had no other asset, liability or equity balances. On January 2, 2017, it purchased $165000 of equity securities for cash that it classified as available-for-sale. It received cash dividends of $11800 during the year on these securities. In addition, it had an unrealized holding gain on these securities of $31800 net of tax. Based on this information, what is the amount of comprehensive income in 2017?

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