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 Cullumbers 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		$132000			$163000
Y		102000			91500
Z		179000			129000
		$413000			$383500

The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2021 is

A

$31000

B

$20500

C

$0

D

$39500