On its December $31,2024$ balance sheet, Byrum Company correctly reported a $$15,000$ credit balance in its Fair Value Adjustment account for available for sale debt securities$.$ There was no change during $2025$ in the composition of Byrum's portfolio. The following information pertains to that same portfolio at the end of $2025$ :

The amount of unrealized gain or loss reported as a component of comprehensive income for the year ending December $31,2025$ is what amount?

OAs $15,000$ gain

$560,000$ loss

acentionotioss

$ $$45,000$ gain

$15,000$loss