25. Fanning Company bought bonds of the Fayette Company in 2021. Fannin classified the investment as available for sale. On 12/31/2021 the amortized cost of the bond was $88,500 and the fair value of the bond was $90,000. On 1/2/2022 Fannin sold the bond for $91,200(Assume the amortized cost of the bond did not significantly change in the two days between 12/31/2021 and 1/2/2022). What would be the gain recognized in Fannin's income due to the 2022 sale of the Fayette bonds? A. $2,700 B. $1,500 C. $0 D. $1,200