On its December 31, 2021 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment (available-for-sale) account. There was no change during 2022 in the composition of Calhoun's portfolio of equity investments held as available-for-sale securities. The following information pertains to that portfolio: The amount of unrealized loss to appear as aheomponent of comprehensive income for the year ending December 31,2022 is $25,000. $35,000. $15,000. \$0