ABC Company issued callable bonds on January 1, 2021. ABC Company's accountant has projected the following amortization schedule from issuance until maturity: Increase in Interest Carrying carrying Date Cash Paid Expense Value Value 01/01/2021 $228,199 06/30/2021 $12,000 $13,692 $1,692 229,891 12/31/2021 1,793 231,684 06/30/2022 13,901 1,901 233,585 12/31/2022 14,015 235,600 06/30/2023 12,000 14,136 2,136 237,736 12/31/2023 12,000 14,264 2,264 240,000 13,793 12,000 12,000 12,000 2,015 ABC Company buys back the bonds for $229,884 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 $1,800 gain. $10.116 gain. O $1,685 loss O No gain or loss