net income

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During the current year, Cooley Co. had an unrealized gain of $100,000 on a debt investment classified as available-for-sale. Cooley’s corporate tax rate is 25%. What amount of the gain should be included in Cooley’s net income and other comprehensive income at the end of the current year?
Net income                        Other comprehensive income
A.$100,000                                          $0
B.$75,000                                             $25,000
C.$25,000                                             $75,000
D.$0                                                        $75,000

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