Natural Company purchased as a long$-$term investment $$440,000$ of $4\%$ bonds, dated July $1,$ on July $1,2024.$ Management has the positive intent and ability to hold the bor until maturity. For bonds of similar risk and maturity the market yield was $5\%.$ The price paid for the bonds was $$405,703$ on July $1,2024.$ Interest is received semiannually c June $30$ and December $31.$ Due to unforeseen circumstances, Natural decided to sell its debt investment for $$412,000$ on January $1,2026,$ at which time the bonds have an amortized cost of $$409,833.$ The amount of gain $($loss$)$ on sale of investment would be:

$$(6,297)$

$$4,129$

$$28,000$

$$2\mathrm{.}167$