2. On July 1, 20X1, Hathaway Inc. purchased a $100,000, five-year, 6% bond when the market rate of interest was 7%. Interest was payable semi-annually on June 30 and December 31. The price paid for the bond was $95,842. Hathaway has a December 31 year end and reports its financial results in accordance with IFRS. Hathaway irrevocably elects to classify this investment at FVPL to significantly reduce a measurement inconsistency. On December 31, 20X1, the bond was actively trading for $96,900. How much income will Hathaway recognize on its financial statement for the year ended December 31, 20X1, relating to this investment? a) $1,058 b) $3,355 c) $4,058 d) $4,413