Sunland Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2021 Cost Fair Value Unrealized Gain (Loss) Catlett Corp. $200000 $167000 $-33000 Lyman, Inc. 191000 205000 14000 $391000 $372000 $-19000 Ignoring income taxes, what amount should be reported as a charge against income in Sunland's 2021 income statement if 2021 is Sunland's first year of operation?