4 At December 31st, 2022 Hamilton Co. owns a $2,000,000 7%, 5-year bond classified as Held to Maturity (HTM) that was originally purchased in 2020 for $2,175,040. At December 31, 2022 the amortized cost of the bond is $2,143,402. At December 31, 2022, the fair value of the bond is $2,100,000. The decline is considered temporary. What is the carrying value of the bond in the financial statements of Hamilton Co. at December 31st, 2022?

The correct answer should be $2,143,402. That's what textbook says!