Exercise 16-13 (Algorithmic) (LO. 3) Sheila purchases $172,000 of newly issued Gingo Corporation bonds for $154,800. The bonds have original issue discount (OID) of $17,200. After Sheila amortized $7,740 of OID and held the bonds for four years, she sold the bonds for $163,400. What is the amount and character of her gain or loss? Sheila has of $