Kramer Company's trading investments portfolio which is appropriately included in current assets is as follows: December 31, 2016 Fair Unrealized Cost Value Gain (Loss) Catlett Corp. Lyman, Inc. $250,000 $200,000 $(50,000) 245,000 265,000 20,000 $495,000 $465,000 $(30,000) Ignoring income taxes, what amount should be reported as a charge against income in Kramer's 2016 income statement if 2016 is Kramer's first year of operation?