9) Bozeman Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2018 Fair Unrealized Cost Value Gain (Loss) Gallatin Corp. $346,000 $305,000 $(41,000) County, Inc. 189,000 205,000 16,000 $535,000 $510,000 $(25,000) Ignoring income taxes, what amount should be reported as a charge against income in Bozeman's 2018 income statement if 2018 is Bozeman's first year of operation?