What amount of unrealized loss on debt securities should be included in Calhoun's stockholders' equity section at year-end?

To determine the unrealized loss on debt securities that should be included in Calhoun's stockholders' equity section at year-end, it is important to apply the appropriate accounting principles related to available-for-sale securities.

When debt securities are classified as available-for-sale, any unrealized gains or losses—meaning changes in the fair value of the securities that have not yet been realized through a sale—are reported in other comprehensive income, which is a component of stockholders' equity.

For this specific situation, if the total unrealized loss on the available-for-sale debt securities is $30,000, this figure will be included in the equity section of the balance sheet. This reporting ensures that stockholders have an informative view of the potential impact of market conditions on the company's financial position, even if those losses have not yet been realized through actual sales.

Therefore, the correct inclusion of the unrealized loss in the stockholders' equity section at year-end would align perfectly with the accounting standards governing available-for-sale securities, resulting in the reported amount of $30,000. This integration into stockholders’ equity allows for transparency regarding the value of the company’s investments and their fluctuating market conditions.