1.67 pts On January 12, 2021, Jackson Corporation purchased bonds of Lily Corporation for $73 million at par and classified the securities as available-for-sale. On December 31, 2021, these bonds were valued at $67 million. Nine months later, on October 3, 2022, Jackson Corporation sold these bonds for $87 million. As part of the multistep approach to record the 2022 transaction, Jackson Corporation should finally take the third step of recording a sales transaction with a gain of: 0 $14 million. O $6 million. O $20 million O $26 million