On its December $31,2024$ balance sheet, Wildhorse Company appropriately reported a $$10,000$ debit balance in its Fair Value Adjustment account. There was no change during $2025$ in the composition of Wildhorse's portfolio of debt investments held as available$-$for$-$sale debt securities$.$ The following information pertains to that portfolio:

$\backslash$table$[[$Security$,$Cost,Fair value at $12/31/25],[x,$$$157000,$$$205000$