On its December 31, 2019 balance sheet, Kent's Company appropriately reported a $20,000 credit balance in its Fair Value Adjustment account. There was no change during 2020 in the composition of Kent's portfolio of debt investments held as available-for-sale debt securities. The following information pertains to that portfolio: Security Fair value at 12/31/20 Cost $130,000 Y 100,000 175,000 $405.000 $160,000 90,000 125.000 $375.000 The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2020 is a. $0. b. $50,000. c. $10,000. d. $30,000.