CynRoy Capital acquired a $6,000,000, 15 year bonds dated January 1, 2022, as an investment on January 1, 2022. The bonds have a stated interest rate of 6% and pay interest semiannually on June 30th and December 31 of each year. The market rate of interest for similar bonds is 8%. CynRoy plans to hold the investment, however, CynRoy will sell the investment if market interest rates decline below 6%. On December 31, 2022, the fair value of the investment is $5,050,000. What is the amount of the fair value adjustment required on December 31, 2022