As of December 31, 2021, Berkshire has available-for-sale debt investments with a fair value of $505,000, and amortized cost of $542,000, and a debit balance in the fair value adjustment - available for sale debt investments account of $7,200. What is the amount of gain or loss Berkshire should report for these available-for-sale debt securities and how should it be reported? Unrealized loss of $37,000, reported in Other Comprehensive Income Unrealized loss of $44,200 report in Net Income Unrealized loss of $37,000, reported in Net Income Unrealized loss of $44,200, reported in Other Comprehensive Income