On its December $31,2024$ balance sheet, Carla Vista Company appropriately reported a

$$10,000$ debit balance in its Fair Value Adjustment account. There was no change during $2025$

in the composition of Carla Vista's portfolio of debt investments held as available$-$for$-$sale

debt securities$.$ The following information pertains to that portfolio:

The amount of unrealized loss reported as a component of comprehensive income for the

year ending December $31,2025$ is

$17500$

$0$

$25000$

$42500$