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

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Company A began operations in 2021. An analysis of Company A's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021 for trading and available-for-sale debt securities: Aggregate cost Aggregate fair value Trading Available-for-Sale $197,000 $220,000 160,000 171.000 What amount should Company A report in its 2021 income statement for unrealized holding loss? Note: Please format your response as a positive number

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