Ivanhoe Company received proceeds of $431500 on 10-year, 6% bonds issued on January 1, 2019. The bonds had a face value of $410000, pay interest annually on December 31, and have a call price of 102. Ivanhoe uses the straight-line method of amortization. Ivanhoe Company decided to call the bonds on January 1, 2021. What amount of gain or loss would Ivanhoe report on their 2021 income statement? O $9000 loss O $17200 loss O $9000 gain O $17200 gain