On its December 31, 2017 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2018 in the composition of Calhouns portfolio of debt investments held as trading debt securities. The following information pertains to that portfolio: Security Cost Fair value at 12/31/18 X $130,000 $160,000 Y 100,000 90,000 Z 175,000 125,000 Total $405,000 $375,000 How much should Calhoun debit (credit) to Unrealized holding gain/loss in 2018 related to this portfolio?

		$40,000 debit
		$40,000 credit.
		$20,000 debit
		$20,000 credit