At December $31,2025,$ the available$-$for$-$sale debt portfolio for Carla Vista, Inc, is as follows.

$\backslash$table$[[$Security$,$Cost,Fair Value,Unrealized Gain $($Loss$)],[$A$,$$$17,100,$$$15,100,$$$(2\mathrm{.}000)],[$B$,12,400,15,200,2\mathrm{.}800],[$c$,23,400,26,400,3\mathrm{.}000],[$Total$,$$$52\mathrm{.}900,$$$56,700,3,800],[$Previous fair value adjustment balance $-$ Dr$.,500],[$Fair value adjustment$-$Dr$.,,$$$3,300]]$

On January $20,2026,$ Carla Vista, inc. sold security A for $$15,200.$ The sale proceeds are net of brokerage fees.

Carla Vista. Inc. reports net income in $2025$ of $$124,000$ and in $2026$ of $$142,000.$ Unrealized holding gains equal $$40,000$ in $2026.$