On January 1, 2012 ABC, Inc. issued 1,000 10-year bonds (par value of $1,000 each), with a 5% coupon rate, and interest paid semiannually (twice a year). The first payment is scheduled to occur on June 30th. At the time of the bond issuance, the market rate for a similar debt security was currently yielding 6%. Overall interest rates increase over the first 18 months of the bonds life, and the market is now (7/1/2013) demanding an interest rate of 8%. If ABC, Inc. decides to retire the bond early by purchasing it back via the bond market on July 1, 2013, how would they account for this transaction (assume they retire the bond for cash, and the bonds have an unrestricted call feature)