ABC Company Issued callable bonds on January 1, 2021. ABC Company's accountant has projected the following amortization schedule from Issuance until maturity: Interest Increase in Date Cash Paid Expense Carrying Value 01/01/2021 06/30/2021 12/31/2021 Carrying Value $361,314 $19,000 $21,679 $2,679 363,993 19,000 21,840 2,840 366,833 06/30/2022 19,000 22,010 3,010 369,843 12/31/2022 19,000 22, 191 3,191 373,034 06/30/2023 12/31/2023 19,000 19,000 22,382 3,382 22,584 3,584 376,416 380,000 ABC Company buys back the bonds for $364,483 Immediately after the Interest payment on 12/31/2021 and retires them. What gain or loss, if any, would ABC Company record on this date? Multiple Choice $15.517 gain. $3,169 loss. No gain or loss. $2,350 gain