Masma Corp $$\begin{array} { l l } \text { Total cast } & \$ 182,400 \\\text { Total feir market value } & 153,600\end{array}$$

question 71

Multiple Choice

Masma Corp. began operations in 2020. An analysis of Masma's equity securities portfolio acquired in 2020 shows the following totals at the end of the year. Masma accounts for these investments using the fair value through net income (FV-NI) model. $$\begin{array} { l l } \text { Total cast } & \$ 182,400 \\\text { Total feir market value } & 153,600\end{array}$$ Based on this information, what amount should Masma report in its 2020 income statement for "Investment Income or Loss"?

• A) $ 12,800 loss
• B) $ 16,000 gain
• C) $ 28,800 gain
• D) $ 28,800 loss

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