On its December 31, 2020 balance sheet, Oriole Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2021 in the composition of Oriole'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 $133000 X $112000 Y 82000 76500 Z 139000 89000 $333000 $298500 The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2021 is $21000. O $15500. O $44500. Ac GC O $0