Sun Corp. had investments in trading debt securities costing $$650,000.$ On June $30,$ Year $2,$ Sun decided to hold the investments indefinitely and accordingly reclassified them as available$-$for$-$sale debt securities on that date. The investments$$ fair value was $$575,000$ at December $31,$ Year $1,$ $$530,000$ at June $30,$ Year $2,$ and $$490,000$ at December $31,$ Year $2.$ The decrease in the fair value of the securities is not due to credit losses.

What amount of loss should Sun report in its Year $2$ earnings?