J-31024. 2050 lancial AC ACC3110-31024202030 Week 4 - July 21st & 23rd Qz#5 On its December 31, 2019 balance sheet Calhoun Company appropriately reported a $10,000 credit balance in its Fair Value Adjustment (available- for-sale) account. There was no change during 2020 in the composition of Calhoun's portfolio of debt investments held as available-for-sale securities. The following information pertains to that portfolio: Security Cost Fair value at 12/31/20 $125,000 $160,000 Y 100,000 85,000 Z 175.000 125.000 $400.000 $370.000 The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2020 is Select one: a $0 b. $20,000