On March 1, Year 1, Justis, LLP bought and classified the 10-year debt investments detailed below as available-for-sales ear 1, justis is preparing its financial statements for the end of the fiscal year. At December 31, Year 1, justis determines the fair value of these securities

Security       Cost              Fair Value  

AX                100,000        64000

PH                40,000         32000

JB                  82,000          86000

 What is the adjustment to the Fair Value Adjustment account recorded by Justis for these investments in Year 1?