On its December 31, 2020 balance sheet, a company appropriately reported a $13,000 debit balance in its Fair Value Adjustment (Available-for-Sale) account. There was no change during 2021 in the composition of the companys portfolio of available-for-sale securities. The following information pertains to that portfolio:

Amortized Cost 12/31/21: $530,000

Fair value at 12/31/21: $260,000

The unrealized gain/loss for the year ending December 31, 2021 is ________.