5. Selected year-end financial statement data for Workhard are shown below.

$ millions Beginning shareholders’ equity 475 Ending shareholders’ equity 493 Unrealized gain on available-for-sale securities 5 Unrealized loss on derivatives accounted for as hedges –3 Foreign currency translation gain on consolidation 2

$ millions Dividends paid 1 Net income 15 Workhard’s comprehensive income for the year:
A. is $18 million.
B. is increased by the derivatives accounted for as hedges.
C. includes $4 million in other comprehensive income.