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A ten-year bond was issued in 2019 at a discount with a call provision to retire the bonds. When the bond issuer exercised the call

A ten-year bond was issued in 2019 at a discount with a call provision to retire the bonds. When the bond issuer exercised the call provision on an interest date in 2021, the carrying amount of the bond was less than the call price. 



The amount of bond liability removed from the accounts in 2021 should have equaled?

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