At December $31,2025,$ the available$-$for$-$sale debt portfolio for Crane, Inc. is as follows.

$\backslash$table$[[$Security$,$Cost,Fair Value,Unrealized Gain $($Loss$)],[$A$,$$$18,000,$$$14,000,$$$(4,000)],[$B$,12,000,15,400,3,400],[$c$,22,600,26,400,3\mathrm{.}800],[$Total$,$$$52,600,$$$55,800,3,200],[$Previous fair value adjustment balance$-$Dr$.,300],[$Fair value adjustment$-$Dr$.,$$$2,900]]$

On January $20,2026,$ Crane, Inc. sold security A for $$14,100.$ The sale proceeds are net of brokerage fees.

Crane, inc. reports net income in $2025$ of $$124,000$ and in $2026$ of $$138,000.$ Unrealized holding gains equal $$45,000$ in $2026.$

$($a$)$

Your answer is partially correct.

Prepare a statement of comprehensive income for $2025,$ starting with net income.