Choice "D" is correct. Palmyra's comprehensive income is $10,000, which is calculated as net income of $11,000 less the $3,000 unrealized loss on available-for-sale securities plus the positive $2,000 foreign currency translation adjustment.Choice "b" is incorrect. Items not included in the calculation of Palmyra's comprehensive income will be the $1,000 net cumulative effect of a change in accounting principle and the $6,000 increase in common stock. These are not recognized as adjustments to net income in the calculation of comprehensive income. Choice "c" is incorrect. Palymyra's comprehensive income will not be the same as net income because Palymra has other gains and losses that impact shareholder's equity but are not included in traditional net income such as the company's unrealized loss on available-for-sale securities and the foreign currency translation adjustment. These items will be adjustments to net income to calculate Palymyra's comprehensive income.Choice "a" is incorrect. Increase in common stock is not an adjustment to net income for the calculation of comprehensive income. This is an equity item.