On its December 31, 2019 balance sheet, Kent's Company appropriately reported a $20,000 debit 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 Cost Fair value at 12/31/20 X $130,000 $160,000 Y 100,000 90,000 Z 175,000 125,000 $405,000 $375,000 The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2020 is