Valet Corporation began operations in 2018. An analysis of Valet's debt securities portfolio acquired in 2018 shows the following totals at December 31, 2018 for trading and available-for-sale debt securities:

Trading Available-for-Sale

Securities Securities

Aggregate cost $180,000 $220,000

Aggregate fair value $160,000 $190,000

What amount should Valet report in its 2018 income statement for unrealized holding loss?

Unrealized Holding Loss = $______________