General Investment Co. (GIC) purchased bonds on January 1, 2021. GIC's accountant has projected the following amortization schedule from purchase until maturity: Date 1/1/2021 Cash Received Interest Revenue Amortization Amortized of Discount Cost $165,754 6/30/2021 $8,500 $9,116 $616 166,370 12/31/2021 8,500 9,150 650 167,020 6/30/2022 8,500 9,186. 686 167,706 12/31/2022 8,500 9,224 724 168,430 6/30/2023 8,500 9,264 764 169,194 12/31/2023 8,500 9,306 806 $170,000 GIC sells the bonds for $167,000 immediately after the interest payment on 12/31/21. What gain or loss, if any, would GIC record on this date? Multiple Choice No gain or loss