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Blossom Corporation began operations in 2021. An analysis of Blossom's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021 for

Blossom Corporation began operations in 2021. An analysis of Blossom's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021 for trading and available-for-sale debt securities:

Trading

SecuritiesAvailable-for-Sale

SecuritiesAggregate cost$190000

$230000

Aggregate fair value174000

205000

What amount should Blossom report in its 2021 income statement for unrealized holding loss?

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