On its December 31, 2020 balance sheet, a company correctly reported a $42,000 debit balance in its Fair Value Adjustment (Available for Sale) account. There was no change during 2021 in the composition of the company's portfolio of available-for-sale securities. At the end of 2021, the following information pertains to the portfolio: Cost at 12/31/21 Fair value at 12/31/21 $252.000 $167,000 The unrealized gainvloss to appear as a component of comprehensive income for the year ending December 31, 2021 is $ (Very important: If you obtain an unrealized holding loss, then you need to put a minus sign in front of the amount. If you obtain an unrealized holding gain, then no plus or minus sign is needed.)