On January 1,2015, Marigold Corp. issued $17100000 of 10% ten-year bonds at 102 . The bonds are callable at the option of Marigold at 104. Marigold 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 , Marigold repurchased $3800000 of the bonds in the open market at 97. Marigold has recorded interest and amortization for 2021 . Ignoring income taxes and assuming that the gain is material, Marigold should report this reacquisition as a loss of $136800. a gain of $136800. a loss of $184800. a gain of $184800