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Question - Blossom Corporation began operations in 2021. An analysis of Blossom's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021 for trading and available-for-sale debt securities:
Trading Securities Available-for-Sale Securities Aggregate cost $190000 $230000
Aggregate fair value 174000 205000
Required - What amount should Blossom report in its 2021 income statement for unrealized holding loss?
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