Problem:
Valet Corp. began operations in 2010. An analysis of Valet's equity securities portfolio acquired in 2010 shows the following totals at December 31, 2010 for trading and available-for-sale securities:
Trading Securities Avalable For Sale Securities
Aggragate Cost $90,000 $110,000
Aggragate Fair Value 65,000 95,000
What amount should Valet report in its 2010 income statement for unrealized holding loss?