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 Carrying Date Cash Paid Expense Carrying Value Value 01/01/2021 $237,311 06/30/2021 $10,000 $11,866 $1,866 239, 177 12/31/2021 10,000 11,959 1,959 241,136 06/30/2022 10,000 12,057 2,057 243,193 12/31/2022 10,000 12,16 2,160 245,353 06/30/2023 10,000 12, 268 2,268 247,621 12/31/2023 10,000 12,379 2,379 250,000 ABC Company buys back the bonds for $239,046 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 $1,735 loss. No gain or loss. $2,090 gain. $10.954 gain