Barkely Corporation has invested in the stock of two other corporations,Hayes Corporation and Motz Corporation.Barkely does not own a controlling interest or exercise significant influence over either corporation.Barkely's accountant is preparing financial statements and has compiled the following information: 
What should be the balance in the Allowance to Adjust Long-Term Investments to Market account,based on the above information?
Definitions:
Systematic Risk
The risk inherent to the entire market or market segment, not reducible through diversification.
Security Market Line
A line on a chart that displays the relationship between risk and the expected return of the market portfolio. It serves as a graphical representation of the Capital Asset Pricing Model (CAPM).
Beta Coefficient
A framework for quantifying the variability, or orderly risk, of a security or investment compilation when juxtaposed with the general market.
Risk Premium
The additional return an investor demands for choosing a risky investment over a risk-free option, serving as compensation for the additional risk.
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