Landis Company purchased $$3,000,000$ of $8\%,5-$year bonds from Ritter, Inc. on January $1,2025$ with interest payable on July $1$ and January $1.$ The bonds sold for $$3,124,740$ at an effective interest rate of $7\%.$ Using the effective$-$interest method, Landis decreased the Available$-$for$-$Sale Debt Securities account for the Ritter bonds on July $1,2025$ and December $31,2025$ by the amortized premiums of $$10,620$ and $$10,980,$ respectively. At April $1,2026,$ Landis sold the Ritter bonds for $$3,090,000.$ After accruing for interest, the carrying value of the Ritter bonds on April $1,2026$ was $$3,097,440.$ Assuming Landis has a portfolio of Available$-$for$-$Sale Debt Securities, what should Landis report as a gain or loss on the bonds?

a$.($$$88,110)$

b$.($$$65,610)$

c$.($$$7,440)$

d$.$ $$0$