Absolute Investment Company (AIC) purchased bonds on January 1, 2024. AIC's accountant has projected the following amortization schedule from purchase until maturity:

Date	Cash Received	Interest Revenue	Amortization of Discount	Amortized Cost
1/1/2024				$146,068
6/30/2024	$5,250	$5,843	$593	146,661
12/31/2024	5,250	5,866	616	147,277
6/30/2025	5,250	5,891	641	147,918
12/31/2025	5,250	5,917	667	148,585
6/30/2026	5,250	5,943	693	149,278
12/31/2026	5,250	5,972	722	150,000

AIC sells the bonds for $147,000 immediately after the interest payment on 12/31/24. What gain or loss, if any, would AIC record on this date?

Multiple Choice

$3,000 gain

$277 loss

No gain or loss

$3,000 loss