Big Brown Corporation's derivative investments had the following fair values at December 31, Year 1 and December 31, Year 2:12/31/Year 112/31/Year 2Speculative derivativesUSD280,000USD310,000Derivatives used as fair value hedgesUSD600,000USD745,000Derivatives used as cash flow hedgesUSD430,000USD510,000The derivatives used as fair value hedges and cash flow hedges were both considered highly effective in Year 2.What amount of gain from these derivative investments should Big Brown report in its Year 2 net income and other comprehensive income?Net IncomeOCI
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