15) Green Company's equity securities portfolio which is appropriately included in current assets is as follows:

December 31, 2021

Fair Unrealized

Cost Value Gain (Loss)

Catlett Corp. $260,000 $215,000 $(45,000)

Lyman, Inc. 245,000 265,000 20,000

$505,000 $480,000 $(25,000)

Ignoring income taxes, what amount should be reported as a loss from other comprehensive income in Green's 2021 stockholders equity section if 2021 is Green's first year of operation?