On January 1, 2022, Rosewood Corp. purchased a put option on shares of ICM stock. Terms of the contract were as follows: Number of shares: 100 • Strike price: $220 per share Expiration date: May 31, 2022 • Total cost of the option contract: $100 • Seller of the option contract: First Investment Bank On January 1, 2022, ICM stock was trading at $220 per share. The following additional information is known: • On March 31, 2022, the price of ICM stock was $210 per share. A market appraisal indicated that the time value of the option contract was $80. • On May 10, 2022, the price of ICM stock was $215 per share. A market appraisal indicated that the time value of the option contract was $70. On this date, Rosewood settled the option contract. Required: 1. Indicate any amounts that Rosewood Corp. would have included in its March 2022 quarterly financial statements related to the option contract.