Manama, Inc. purchased 300,000 of 8 percent bonds of Zallaq on January 1, 2015, at a discount, paying 276,834. The bonds mature January 1, 2020 and yield 10 percent; interest is payable each July 1 and January 1. Manama manages and evaluates investment performance based on fair value. On December 31, 2015, the fair value of the bonds is 269,802, Manama will record an unrealized gain/loss of 0 A. 3,777 loss B. 5,958 loss C. 10,809 loss D. 7,958 gain