On its December $31,2024$ balance sheet, Ivanhoe Company appropriately reported a $$10,000$ debit balance in its Fair Value

Adjustment account. There was no change during $2025$ in the composition of Ivanhoe's portfolio of debt investments held as availabl

for$-$sale debt securities$.$ The following information pertains to that portfolio:

What amount of unrealized loss on these debt securities should be included in Ivanhoe's stockholders' equity section of the balance

sheet at December $31,2025?$

$$0$

$$26000$

$$36000$

$$22000$