On January 1, 20X0, Forest Inc. acquired $200,000 of bonds with a 6% coupon rate at a price of $232,702. The bonds mature on December 31, 20X9, with interest payments on June 30 and December 31 every year. The investment provides a 4% yield. Forest purchased the bonds with the desire to profit on the investment, as interest rates were expected to fall. On September 5, 20X0, Forest sold the bonds for $249,278. What is the amount of gain to be reported on the statement of comprehensive income in 20X0 with respect to the sale of the bonds?

a) $4,654

b) $6,000

c) $16,576

d) $17,922