In early December of 2024, Blue Corporation purchased $40,000 of Yellow Company bonds, which constitutes less than 3% of Yellow's outstanding debt. Blue accounts for the Yellow investment as available-for-sale. By December 31, 2024, the value of the Yellow investment had fallen to $30,000, and Blue determined that $4,000 of that decline was due to a credit loss. Blue did not believe it was more likely than not that it would have to sell the investment before fair value recovered. By December 31,2025 , the value of the Yellow investment had fallen to $15,000, Blue determined that $2,000 of the additional decline was due to additional credit loss, and Blue determined that it is more likely than not that it