Fox Co., a public, calendar-year reporting company, bought 500 of Owl Co. 3-year, 5% bonds issued at 103, on Owl's initial bond issuance, April 1, 2020. Fox expects to hold these bonds for about 18 months. When should Fox report a gain on its income statement for these bonds? When Owl reports net income at current year-end When the market price of Owl bonds increase at current year-end When Fox sells Owl's bonds for a price above book value When Owl pays interest to Fox at the next interest payment date