Use the Following Information for Questions 93 and 94

question 9

Multiple Choice

Use the following information for questions 93 and 94.
On its December 31, 2014 balance sheet, Calhoun Company appropriately reported a $10,000 debit balance in its Fair Value Adjustment (available-for-sale) account. There was no change during 2015 in the composition of Calhoun's portfolio of equity investments held as available-for-sale securities. The following information pertains to that portfolio:
-The amount of unrealized loss to appear as a component of comprehensive income for the year ending December 31, 2015 is

• A) $35,000.
• B) $25,000.
• C) $15,000.
• D) $0.

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Definitions:

Low-Impact Commercial Trade

Trading activities that are designed to have a minimal negative impact on the environment and local communities.

Indigenous Communities

Groups of people native to a region, possessing unique cultural traditions, languages, and connections to ancestral lands.

Natural Habitat

The original environment in which a plant or animal species lives and evolves.

Ecotourism

Responsible travel to natural areas that conserves the environment, sustains the well-being of the local people, and involves interpretation and education.