On its December $312024$ balance sheet, Sandhill Co appropriately reported a $10,000$ debt balance in its fair Value Adjustment account. There was no change during $2025$ in the composition oof Sanhilldhill s portfolio of debt investments held as available $-$for$-$sale debt securities$.$

The following information pertains to that portfolio

Security X$.$ Cost $118,000$ FV $12/31/25$

$140,000$

Y $92,00086,000$

Z $163,000109,000$

total $373,000335,000$

What amount of unrealaized loss on these debts should be included in$.$ Sandhill s stockholders equity section of the balance sheet at December $31,2025?$