Which of the following items is not included in the calculation of net income but is included in the calculation of comprehensive income?

Which of the following items is not included in the calculation of net income but is included in the calculation of comprehensive income? 





A. Unrealized holding gain on available-for-sale marketable securities.
B. Unrealized holding gain on trading marketable securities.
C. Gain from early extinguishments of bonds.
D. Gain arising from sale of available-for-sale marketable securities


Answer: A


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