(2 bookmark Daniel purchased a bond on July 1, 2017, at par of $10,000 plus accrued interest of $300. On December 31, 2017, Daniel received payment of the entire $600 interest payable on the bond for the year. On July 1, 2018, Daniel sold the bond for $10,200. Using monthly accrual of interest on the bond: a. Daniel must recognize $300 interest income for 2017 and a $200 capital gain on the sale of the bond in 2018. b. Daniel must recognize $600 interest income for 2017 and a $200 capital gain on the sale of the bond in 2018. c. Daniel must recognize $300 interest income for 2017, $300 in interest income for 2018, and a $100 capital loss on the sale of the bond in 2018. d. Daniel must recognize $300 interest income for 2017 and $200 in interest income in 2018. e. Daniel must recognize $300 interest income for 2017 and a $100 capital loss on the sale of the bond in 2018