The following information is available for J & J's investment in equity securities for 2015:
Net income (including appropriate investment income) $800,000
Unrealized holding gain-equity, January 1, 2015 50,000
Unrealized gain on available-for-sale securities during 2015 20,000
Reclassification adjustment for realized gain on the sale of available-for-sale securities 8,000
Unrealized holding loss-income 10,000
What is the accumulated other comprehensive income at December 31, 2015?
$70,000
$50,000
$30,000
None of the above