At December 31, 2020, the available-for-sale debt portfolio for Crane. Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $17.600 $16,000 $(1,600) B 11,100 15.500 4.400 C 24,000 25,800 1,800 Total $52.700 $57,300 4,600 Previous fair value adjustment balance-Dr. 500 Fair value adjustment-Dr. $4,100 On January 20, 2021, Crane, Inc. sold security A for $16,100. The sale proceeds are net of brokerage fees. Crane, Inc. reports net income in 2020 of $124,000 and in 2021 of $147,000 Total holding gains (including any realized holding gain or loss) equal $43,000 in 2021. (a)