Use for questions 56 and 57 --On its December 31, 2010 balance sheet, Calhoun Company reported a 10,000 debit balance in its Securities FV Allowance FVTOCI account (pro-asset). There was no change in 2011 in the composition of Calhoun's FVTOCI investments held. The following information pertains to that portfolio:

Security Cost FV 12/31/11

X 125,000 160,000

Y 100,000 95,000

Z 175,000 125,000

56. What amount of loss on these investments should be reported as Accumulated OCI in the stockholders equity section of Calhoun's balance sheet at December 31, 2011?

A. 30,000.

B. 20,000.

C. 10,000.

D. 0.