it is not option 3, what is the correect answer?

According to the FASB's Conceptual framework, the calculation of comprehensive income includes which of the following: Net Income Distributions to Owners No Yes Yes No NO Yes Yes Option 1 Option 2 Option 3 Option Qualitative Characteristics. Referring to the qualitative characteristics of accounting informatio ndicate the fundamental characteristic (Relevance or Faithful Representation) and its related attribute (confirmatory value, completeness, materiality, neutrality, or predictive value) for each of the following uses of accounting information. Uses of Accounting Information: Fundamental Characteristic Attribute Relevance Potential creditors review Sparky Company's long-term liabilities footnote to determine Sparky's ability to assume additional debt. predictive value