$30.$

Blossom Company purchased $$2350000$ of $7\%,5-$year bonds from Nash, Inc. on January $1,2025$ with interest payable on July $1$ and January $1.$ The bonds sold for $$2447713$ at an effective interest rate of $6\%.$ Using the effective interest method, Blossom decreased the Available$-$for$-$Sale Debt Securities account for the Nash bonds on July $1,2025$ and December $31,2025$ by the amortized premiums of $$9320$ and $$9680,$ respectively. At April $1,2026,$ Blossom sold the Nash bonds for $$2440000.$ After accruing for interest, the carrying value of the Nash bonds on April $1,2026$ was $$2447440.$ Assuming Blossom has a portfolio of Available$-$for$-$Sale Debt Securities, what should Blossom report as a gain or loss on the bonds?

$$(89727)$

$$0$

$$(7440)$

$$(91577)$