At December 31, 2019, Moon Co. owned the following investments in capital stock of publicly traded companies as marketable securities: Cost Current Market Value Value Cola Co., Inc. (6000 shares: cost, $4 per share; market value, $5) $ 24 000 $ 30 000 Juice, Inc. (4000 shares: cost, $5 per share; market value, $3) $ 20,000 $ 12,000 Total $44,000 $42,000 In 2020, Moon engaged in the following two transactions: June 12 Sold 2,000 shares of its investment in Cola Co., Inc., at a price of $5 per share, less a brokerage commission of $200. Sept. 3 Sold 1,000 shares of its investment in Juice, Inc., at a price of $4 per share, less a brokerage commission of $200. The fair value adjustment at December 31, 2019 will include?