Crane Co. has outstanding $104 million of B\% bonds, due in 7 years, and callable at 106. The bonds were issued at par and are selling today at a market price of 96 . If Crane Co, calls $21 million of these bonds it will report: An unrealized gain. A 51260000 loss. A $1680000 gain. Neither gains nor losses are recognized on early retirements of debt