On its December 31, 2010 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Securities Fair Value Adjustment (Available-for-Sale) account. There was no change during 2011 in the composition of Calhoun's portfolio of marketable equity securities held as available-for-sale securities. The following information pertains to that portfolio:
The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2011 is:
a) $30,000.
b) $20,000.
c) $10,000.
d) $0.