on 1/1/2021 Ector company purchase bonds of Edwards foe 376443 . The bond has face amount 400000, a started coupon interest rate of 10% and they mature on January 1 2031 . Interest is payable each December 31 st. the discount of 23557 provide an effective interest rate of 11%.Estor company classifies the investment as available for sales.The market value of the bonds at the end of 2021 is 388000.the unrealized gain /loss recorded in other comprehensive income at the end 2021 is

a.19415 loss

b.23557 gain

c.12000 loss

d.10148 gain