9 3 points A 5-year, $1,000 bond is issued at a discount. Two years later, the bond is redeemed for $995. At the time the bond is redeemed, the unamortized discount, inclusive of unamortized issuance costs, is $44. Assuming that the issuer follows U.S. GAAP, the issuer will record a debit to "loss on debt extinguishment" of how much at the time the bond is redeemed? 39 I Next