Valet Corp. began operations in $2019.$ An analysis of Valet's equity investments portfolio acquired in $2019$ shows the following totals at December $31,2019$ for trading$($FVTPL$)$ and non$-$trading investments $($FVTOCI$)$:

Trading

Non$-$trading

Investments

Investments

Aggregate

cost

$90,000$

$110,000$

Aggregate fair

value

$65,000$

$95,000$

What amount should Valet report in its $2019$ income statement for unrealized holding loss? $$