On January$1,2020,$ Swen paid $$192,000$ for $$215,000$ of the $8\%,20-$year bonds of Penn$$ Corporation, issued on January$1,2016,$ at par. The bonds are held as an investment.On January $1,2020,$ Swen paid $$192,000$ for $$215,000$ of the $8\%,20-$year bonds of Penn Corporation, issued on January $1,$

$2016,$ at par. The bonds are held as an investment.

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$($If an input field is not used in the table leave the input field empty; do not enter a zero. Use parentheses or a minus sign for

a loss.$)$

Realized and recognized

gain $($loss$)$

Ordinary gain

Capital gain $($loss$)$