In the current year, Maccabee had an unrealized gain on an available-for-sale debt security, a gain from sale of equipment, and a loss on a derivative that is designated, qualifying, and effective as a cash flow hedge. Maccabee is unsure of where to report these gains and losses. Which section of the Accounting Standards Codification best states the items of other comprehensive income? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance.