Bandana Company Had the Following Balances for Net Income and Pretax

Multiple Choice

Bandana Company had the following balances for net income and pretax gains and losses on December 31: $$\begin{array} { l r } \text { Net income } & \$ 39,000 \\\text { Loss on discontinued operations } & ( 11,000 ) \\\text { Unrealized gain on trading security } & 20,000 \\\text { Foreign currency translation gain } & 15,000\end{array}$$ The company's effective tax rate is 40%. What amount should Bandana Company report as comprehensive income for the year ended December 31?

A) $32,400
B) $48,000
C) $44,400
D) $53,400