13 Company purchased $100,000, 6% bonds of Another Company at face value on January 1, Year 1 as an investment. The bonds pay interest on July 1 and January 1 and mature on January 1, Year 21. Company plans to actively trade the bonds. On December 31, Year 1, the bonds had a fair value of $90,000.

Determine the amount that pretax income would increase (decrease) as a result of the investment for Year 1.

Note: Give your answer using dollar signs and commas but no decimal points (cents). Example: $12,345 or $(12,345)