On December 31, 2013, Valur Co. had the following available-for-sale investment disclosure within the Current Assets section of the balance sheet:
Available-for-sale investments (at cost)......... $145,000
Plus valuation allowance for available-for-sale investments.. 40,000
Available-for-sale investments (at fair value).......... $185,000
There were no purchases or sales of available-for-sale investments during 2014. On December 31, 2014, the fair value of the available-for-sale investment portfolio was $200,000. The net income of Valur Co. was $210,000 for 2014.
Compute the comprehensive income for Valur Co. for the year ended December 31, 2014.