Lawson Company received proceeds of $$441,500$ on five$-$year, $8\%$ bonds issued on January $1,2020.$ The bonds had a face value of $$550,000,$ pay interest annually on December $31,$ and have a call price of $104.$ Lawson uses the straight$-$line method of amortization. Lawson Company decided to redeem the bonds on January $1,2022.$ What amount of gain or loss would Lawson report in its $2022$ income statement?

$$87,100$ gain

$$130,500$ loss

$$91,832$ gain

$$87,100$ loss