Cadbury Companys 10 year, 8% 10,000,000 face value of bonds have a carrying value of 9,672,300 on December 31, 2015. The bonds pay interest semiannually at 8% on June 30 and December 31. On January 1, 2016, the bonds are called at 102. What loss would be reported for the called bonds on the companys 2016 income statement?

527,700 loss.

102,000 loss.

200,000 loss.

327,700 loss.