Current Attempt in Progress

Whispering Company in its first year of operations provides the following information related to one of its available$-$for$-$sale debt securities at December $31,2025.$

Amortized cost $\backslash (\backslash$quad $\backslash$$ $50,400\backslash )$

Fair value $\backslash (\backslash$quad $40,800\backslash )$

Expected credit loss $\backslash (\backslash$quad $12,250\backslash )$

$($a$)$

Your answer is incorrect.

What is the amount of the credit loss that Whispering should report on this available$-$for$-$sale security at December $31,2025?($Do not leave any answer field blank. Enter O for amounts.$)$