On January 1, 2021Idaho Company issued 11% bonds, dated January with a face amount of $800,000. The bonds sold for $739,820 and mature in 20 yearsFor bonds of similar risk and maturity the market yield was 12%. Interest is paid semiannually on June 30 and December 31Idaho decides to amortize the bond discount under the Straight line approach and elects the option to report these bonds at their fair value. On December 31, 2021, the fair value of the bonds was \$730,000 , and the change in fair value was a result of a change in general interest rates. The gain or loss Idaho Company would report on its 2021 income statement relative to the bonds is closest to