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Question - Blue Jay Corp. began operations in 2020. An analysis of Blue Jay's equity securities portfolio acquired in 2020 shows the following totals at the end of the year. Blue Jay accounts for these investments using the fair value through net income (FV-NI) model.
Total cost: $182,400
Total fair market value: $153,600
Based on this information, what amount should Blue Jay report in its 2020 income statement for "Investment Income or Loss"?
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