Yorick purchases a $10,000 bond with a 5 percent interest rate from Hamlet on March 31, 2022. The bond pays interest semiannually on June 30 and December 31. Prevailing interest rates have risen since Hamlet first purchased the bond for $10,000 at issuance. Yorick pays $9,561 for the bond. Explain the items that are affecting Yorick’s purchase price for the bond and what effect these items will have on Yorick’s gross income?