On its December 31, 2021 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2022 in the composition of Calhoun's portfolio of equity investments. The following information pertains to that portfolio: Security Cost Fair value at 12/31/22 X $125,000 $160,000 Y 100,000 90,000 Z 175,000 125,000 $400,000 $375,000 What is the Unrealized Gain or Loss to be reported on the 2022 Comprehensive Income Statement? Select one: a. $35,000 O b. $25,000 c. $15,000 d. $10,000 e. $20,000 Clear my choice