Question: On its December 31, 2007 balance sheet, Klugman Company appropriately reported a $10,000 debit balance in its Securities Fair Value Adjustment (Available-for-Sale) account. There was no change during 2008 in the composition of Klugman's portfolio of marketable equity securities held as available-for-sale securities. The following information pertains to that portfolio:
Security Cost Fair Value at 12/31/08
X $125,000 $160,000
Y 100,000 95,000
Z 175,000 125,000
_________ _________
$400,000 $380,000
The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2008 is :