On its December 31, 2024 balance sheet, Cullumber Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2025 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 31,2025? $28000 $0 $21000 $38000