Help Save & Exit ABC Company issued callable bonds on January 1, 2021. ABC Company's accountant has projected the following amortization schedule from issuance until maturity Interest Increase in Carrying Date Cash Paid Expense Carrying Value Value 01/01/2021 $218,326 06/30/2021 $9,200 $10,916 $1,716 220,842 12/31/2021 9, 200 11,002 1,802 221,844 06/30/2022 9,200 11,092 1,892 223,736 12/31/2022 9,200 11, 187 1,987 225,723 06/30/2023 9,200 11,286 2,086 227,809 12/31/2023 9,200 11,391 2,191 230,000 ABC Company buys back the bonds for $220,454 immediately after the interest payment on 12/31/2021 and retires them. What gain or loss, if any, would ABC Company record on this date? Multiple Choice 51.390 gain 59,546 gain No gain or loss. $2128 loss