Indicate by letter whether each of the items listed below most likely is reported in the income statement as Net Income (NI) or in the statement of comprehensive income as Other Comprehensive Income (OCI).

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Items 1. Increase in the fair value of available-for-sale (AFS) debt securities 2. Gain on sale of land 3. Loss on pension plan assets (actual return less than expected) 4. Adjustment for foreign currency translation 5. Increase in the fair value of investments in common stock securities 6. Loss from revising an assumption related to a pension plan 7. Loss on sale of patent 8. Prior service cost in defined benefit pension plan 9. Increase in the fair value of bonds outstanding due to change in general interest rates; fair value option 10. Gain on postretirement plan assets (actual return more than expected)