Clay Corporation owned 70% of the voting common stock of Bunny, Inc. The parent's interest was acquired several years ago on the date that the subsidiary was formed. Consequently, no goodwill or other allocation was recorded in connection with the acquisition price. On January 1, 2017, Bunny sold $3,000,000 in ten-year bonds to the public at 95% of face value. The bonds pay a 8% interest rate every December 31. Clay acquired 60% of these bonds on January 1, 2019, for 105% of the face value. Both companies utilized the straight-line method of amortization. Calculate the following amounts: Q1: the amount of the "gain" or ("loss") as of January 1, 2019. Q2: Intra-Entity Interest expense as shown on Bunny's books for 2019. Q3: Intra-Entity Interest Revenue as shown on Clay's books for 2019