On its December 31, 2020 balance sheet, Crane Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2021 in the composition of Cranes 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		$127000			$155000
Y		98000			89000
Z		172000			121000
		$397000			$365000

What amount of unrealized loss on these debt securities should be included in Crane's stockholders' equity section of the balance sheet at December 31, 2021?

$32000.

$42000.

$0.

$19000.