Ivanhoe Company purchased $$2500000$ of $7\%,5-$year bonds from Concord, Inc. on January $1,2025$ with interest payable on July $1$ and January $1.$ The bonds sold for $$2603950$ at an effective interest rate of $6\%.$ Using the effective$-$interest method, Ivanhoe decreased the Available$-$for$-$Sale Debt Securities account for the Concord bonds on July $1,2025$ and December $31,2025$ by the amortized premiums of $$9620$ and $$9980,$ respectively. At April $1,2026,$ Ivanhoe sold the Concord bonds for $$2590000.$ After accruing for interest, the carrying value of the Concord bonds on April $1,2026$ was $$2597440.$ Assuming Ivanhoe has a portfolio of Available$-$for$-$Sale Debt Securities, what should Ivanhoe report as a gain or loss on the bonds?

$$0$

$$(83490)$

$$(7440)$

$$(91203)$