The answer is $$0$ because we record the capped $$6,000$ credit loss $($$$150,000-$ $$144,000)$ on the income statement, we don't record anything on OCI. I have two questions about this.

$1)$ why are we using credit loss instead of unrealized loss here, and how do we differentiate when to use unrealized gain$/$loss and credit loss for available$-$for$-$sale securities$?$

$2)$ if the credit loss is capped at $$6000,$ wouldn't the excess from an unrealized loss of $$2,000($$$150,000-$ $$142,000-$ $$6,000)$ be on OCI? Thank you!