?

The following information pertains to Lark Corp.’s available-for-sale securities: December 31
..................Year 2.........Year 3
Cost .........$100,000.... $100,000
Fair value ....90,000 .......120,000
Differences between cost and fair values are considered to be temporary. The decline in fair value was properly accounted for at December 31, Year 2. Ignoring tax effects, by what amount should other comprehensive income (OCI) be credited at December 31, Year 3?