Hawk Corporation purchased 10,000 Diamond Corporation bonds in 2018 for $55 per bond and classified the investment as securities available-for-sale. The value of the Diamond investment was $72 per bond on December 31, 2019, and $106 per bond on December 31, 2020. During 2021, Hawk sold all of its Diamond investment at $145 per bond. In its 2021 income statement, Hawk would report: Multiple Choice A gain of $510,000 A gain of $390,000 A gain of $1,410,000 o A gain of $900,000