on jan 1 2 0 0 7 a company issued at 9 4 bonds with a par value of 6 0 0 0 0 0 due in 2 0 yers. it incurred bond issue costs totalling 2 0 0 0 0 . the discount and issue costs are amortized straightline. seven years after the issue date the company calls the entire issue at 8 9 and cancels it . what is the gain on redemption ( extinguishment ):42600,10000,46400, a loss, or 29600