Concord Corporation issues $6060000 face value of bonds at 95 on January 1, 2016. The bonds are dated January 1, 2016, pay interest semiannually at 8% on June 30 and December 31, and mature in 10 years. Straight-line amortization is used for discounts and premiums. On September 1, 2019, $3636000 of the bonds are called at 101 plus accrued interest. What gain or loss would be recognized on the called bonds on September 1, 2019? Entry field with incorrect answer

$204300 loss.

$151500 loss.

$259800 loss.

$363600 loss.