On its December 31, 2024 balance sheet, Pharoah Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment account. There was no change during 2025 in the composition of Pharoah's portfolio of debt investments held as available-for-sale debt securities. The following information pertains to that portfolio: The amount of unrealized loss reported as a component of comprehensive income for the year ending December 31 , 2025 is $44000 $0 $22000. $16000