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Sam Corporation began operations in 2017. An analysis of Sams equity securities portfolio acquired in 2017 shows the following totals at December 31, 2017. CT

Sam Corporation began operations in 2017. An analysis of Sams equity securities portfolio acquired in 2017 shows the following totals at December 31, 2017.

CT Chicago

Pizza Corp Pizza Inc

Aggregate cost $90,000 $110,000

Aggregate fair value 100,000 95,000

What amount should Sam report in its 2017 income statement for unrealized holding loss

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