Stone does not use the fair value option to account for available-for-sale securities. Information regarding Stone Co.’s portfolio of available-for-sale securities is as follows:

Aggregate cost as of 12/31/10 $170,000 Unrealized gains as of 12/31/10 4,000 Unrealized losses as of 12/31/10 26,000 Net realized gains during 2010 30,000 At December 31, 2009, Stone reported an unrealized loss of $1,500 in other comprehensive income to reduce these securities to market. Under the accumulated other comprehensive income in stockholders’ equity section of its December 31, 2010 balance sheet, what amount should Stone report?

a. $26,000

b. $22,000

c. $20,500

d. $0