$32.$

On its December $31,2024$ balance sheet, Sunland Company appropriately reported a $$10,000$ debit balance in its Fair Value Adjustment account. There was no change during $2025$ in the composition of Sunland's portfolio of debt investments held as availlablefor$-$sale debt securities$.$ The following information pertains to that portfolio:

$\backslash$table$[[$Security$,$Cost,Fair value at $12/31/25],[$X$,$$$148000,$$$190000$