sun corp. had investments in debt securities classified as trading debt securities costing $650,000. on june 30 of the current year, sun decided to hold the investments indefinitely and accordingly reclassified them from trading debt securities to available-for-sale debt securities on that date. the investment's fair value was $575,000 on december 31 of the previous year; $530,000 this june 30; and $490,000 on december 31 of the current year. assuming no expected credit losses, what amount should sun report as a net unrealized loss on investments in debt securities in other comprehensive income at the end of the current year?