On its December 31, 2017 balance sheet, Broadus Company appropriately reported a $17,000 debit balance in its Fair Value Adjustment account. There was no change during 2018 in the composition of Broaduss portfolio of debt investments held as available-for-sale debt securities. The following information pertains to that portfolio: Security Cost Fair value at 12/31/18 X $98,000 $108,000 Y 178,0000 156,000 Z 94,000 86,000 $370,000 $350,000 11) What amount of net unrealized loss on these debt securities should be included in Broadus's stockholders' equity section of the balance sheet at December 31, 2018? 12) The amount of unrealized loss is necessary for the adjustment to appear as a component of comprehensive income for the year ending December 31, 2018 ?