Kim Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2020 Fair Unrealized Cost Value Gain (Loss) Justin Corp. $360,000 $415,000 $55,000 Hannah, Inc. 245,000 265,000 20,000 $605,000 $680,000 $75,000 Ignoring income taxes, what amount should be reported as a charge against income in Kim's 2020 income statement if 2020 is Kim's first year of operation