On December 1, Wall Company purchased trading debt securities. Pertinent data are as follows: Debt Security Cost Fair Value at 12/31 A $39,000 $36,000 B 50,000 55,000 C 96,000 85,000 On December 31, Wall reclassified its investment in security C from trading to available-for-sale because Wall intends to retain security C. What net loss on its securities should be included in Walls income statement for the year ended December 31