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On its December 31, 2020 balance sheet, Cullumber Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change

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On its December 31, 2020 balance sheet, Cullumber Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2021 in the composition of Cullumber's portfolio of debt investments held as available-for-sale debt securities. The following information pertains to that portfolio: What amount of unrealized loss on these debt securities should be included in Cullumber's stockholders' equity section of the balance sheet at December 31, 2021? $0. $6000. $32000. $16000

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