On its December $31,2020$ balance sheet, Sunland Company appropriately reported a $$10,000$ debit balance in its Fair Value Adjustment account. There was no change during $2021$ in the composition of Sunland's portfolio of debt investments held as available$-$for$-$sale debt securities$.$ The following information pertains to that portfolio:

Security

Cost

Fair value at $12/31/21$

X

$$142000$

$$178000$

Y

$112000$

$99000$

Z

$199000$

$149000$

$$453000$

$$426000$

The amount of unrealized loss to appear as a component of comprehensive income for the year ending December $31,2021$