On January 1,2015, Marigold Corp. issued $17100000 of 10% ten-year bonds at 102 . The bonds are callable at the option of Marigoid 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