During the year, Hamlet Inc. paid $22,000 to have bond certificates printed and engraved, paid $120,000 in legal fees, paid $11,000 to a CPA for registration information, and paid $270,000 to an underwriter as a commission. What is the amount of bond issue costs? Multiple Choice $22.000 $142,000 O $390,000 O 7 $423.000 Nickel Inc. bought $300,000 of 3-year, 8% bonds as an investment on December 31, 2017 for $324,000. The investment receives interest annually and Nickel uses straight-line amortization. On May 1, 2018, the issuer retired $60,000 of the bonds at 114. As a result of the retirement, Nickel will report a: (Do not round intermediate calculations and round final answer to nearest whole dollar.) Multiple Choice S66,800 Ioss $4,133 gain. $12.000 gain. $12.000 Ioss