Ticker Services began operations in Year $1$ and holds long$-$term investments in available$-$for$-$sale debt securities$.$ The year$-$end costs and fair values for its portfolio of these investments follow.

$\backslash$table$[[$Portfolio of Available$-$for$-$Sale Securities,Cost,Fair Value$],[$December $31,$ Year $1,$$$13,000,$$$15,000$