MS buys and sells securities expecting to earn profits on short-term differences in price. The following selected transactions relate to MS's investments in trading securities during 2021-2022. The company's fiscal year ends on December 31. No trading securities were held by MS on Jan 1, 2021.

2021

May 1) Purchased 10,000 shares of Apple stocks for $120 per share

Jun 1) Purchased 10,000 shares of Apple stocks for $145 per share

Jul 1) Sold 15,000 shares of Apple stocks for $140 per share.

Sep 1) Purchased 2,000 shares of Apple stocks for $130 per share

Nov 1)Received dividend $50,000

Dec 31) Market price for Apple is $150 per share

2022

Apr 1) Purchased 3,000 Apple stocks for $160 per share

May 1) Sold 2,000 Apple stocks for $150 per share

July 1) Purchased 8,000 Apple stocks for $180 per share

Aug 1) Sold 6,000 shares of Apple stocks for $190 per share

Dec 31) Market price for Apple is $220 per share

MS tracks stock costs uses the first-in first-out cost-basis assumption. What is the balances of "fair value adjustment" account on Dec 31, 2021?