27 A corporation issued 8% bonds with a par value of $1,010,000, receiving a $22000 premium. On the interest date 5 years later, after the bond interest was paid and after 40% of the premium had been amortized, the corporation called the bonds at $999.900. The gain or loss on this retirement is: Multiple Choice 015 50 References $10100 $10,000 12300 O