Carla Vista Co. received proceeds of $558500 on 10-year, 8% bonds issued on January 1, 2019. The bonds had a face value of $530000, pay interest annually on December 31, and have a call price of 102. Carla Vista uses the straight-line method of amortization. Carla Vista Co. decided to call the bonds on January 1, 2021. What amount of gain or loss would Carla Vista report their 2021 income statement? O $22800 gain O $12200 gain O $12200 loss $22800 loss