On its December 31, 2012 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment (available-for-sale) account. There was no change during 2013 in the composition of Calhoun's portfolio of equity investments held as available-for-sale securities. The following information pertains to that portfolio:
Security Cost Fair Value at 12/31/13
X $125,000 $160,000
Y $100,000 $85,000
Z $175,000 $125,000
$400,000 $370,000
The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2013 is:
a) $40,000.
b) $30,000.
c) $10,000.
d) $0.