On January 1, 2025, Richards Inc. had cash and common stock of $60,000. At that date, the company had no other asset, liability, or stockholders’ equity balances. On January 2, 2025, it purchased for cash $20,000 of debt securities that it classified as available-for-sale. It received interest of $3,000 during the year on these securities. In addition, it has an unrealized holding gain on these securities of $4,000 net of tax. Determine the following amounts for 2025: 

(a) Net income, 

(b) Comprehensive income, 

(c) Other comprehensive income, and 

(d) Accumulated other comprehensive income (end of 2025).