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Miller Corporation has $2,200,000 of bonds outstanding. The unamortized premium is $57,000. If the company retired the bonds at 102, what would be the gain

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Miller Corporation has $2,200,000 of bonds outstanding. The unamortized premium is $57,000. If the company retired the bonds at 102, what would be the gain or loss on the retirement? Ignore any interest due. O A. $44,000 gain O B. $13,000 gain OC. $57,000 gain OD. $44,000 loss

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