York Corporation declares a property dividend on June $30,$ payable in bonds of Laurens Company, which are classified as $$available for sale.$$ The bonds are recorded at a fair value of $$58,000($there is a $$0$ balance in Allowance for Change in the Value of Investment in Available$-$for$-$Sale Securities$),$ but at the time of the property dividend have a current value of $$67,000.$