On its December 31, 2020 balance sheet, Carla Vista Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2021 in the composition of Carla Vista's portfolio of debt investments held as available-for-sale debt securities. The following information pertains to that portfolio: Security Cost Fair value at 12/31/21 X $120000 $145000 Y 90000 82500 N 155000 105000 $365000 $332500 The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2021 is O $17500. O $42500. O $25000. $0.