On January $1,2024,$ Crested Butte Inc. purchased a $4-$year bond with a $$100,000$ par value and a December $31,2027$ maturity date for a purchase price of $$109,242($rounded to the nearest dollar$).$ The bond carries an annual coupon rate of interest of $8\%,$ paid semi$-$annually $($on June $30$ and December $31$ of each year$),$ and was purchased with an annual market yield of $5\mathrm{.}4\%.$ The bond was properly recorded as an available$-$for$-$sale $($AFS$)$ investment.

The fair value of the bond on December $31,2024$ was $$108,685($after the interest payment was received$).$

Assuming this is the first and only AFS investment owned by Crested Butte, what is the balance in the Fair Value Adjustment account for this investment at December $31,2024($after all adjusting entries were recorded, rounded to the nearest dollar$)?$ Please use a positive number for a debit balance, and a negative number for a credit balance. If a fair value adjustment is not required for this security, please put a value of zero for your answer.