Issue date of a bond: January 1, 2001. Coupon dates: December 31, 2002 and every two years, thereafter, with the final payment on December 31, 2010. Coupon amount: $60 each. Investors yield: 8% per annum. Price of the bond at issue: $691.49. Amortized value on January 1, 2005: $A. Amortized value on January 1, 2007: $B.

What is the value of ($A - $B)?

Please explain in detail. Thank you