Astill Industries issued $1 million in 8%, 10-year bonds on Jan 1, 2019, when the market rate for similar bonds was 10%. The bonds pay interest semi-annually on July 1, and Dec 31. Directly following the payment made on 12/31/2021, AI considers whether to retire the bonds and reissue new 6% bonds at the current market rate of 6%. The early retirement of the bonds would result in an accounting [ Select ] ["loss", "gain"] of $ [ Select ] ["$52,640", "$211,947", "$129,200", "$242,161"] .