On January 1, 2015, Coronado Industries issued $18090000 of 8% ten-year bonds at 102. The bonds are callable at the option of Coronado at 104. Coronado has recorded amortization of the bond premium on the straight-line method (which was not materially different from the effective-interest method). On December 31, 2021, when the fair value of the bonds was 97, Coronado repurchased $4020000 of the bonds in the open market at 97. Coronado has recorded interest and amortization for 2021. Ignoring income taxes and assuming that the gain is material, Coronado should report this reacquisition as Su again of $144720. O a loss of $192720. a loss of $144720 again of $192720