on January 1st 2016 if Corp issued 2,200 of its 9% 1000 bonds for 2274000 these bombs were too much or on January 1st 2026 but work Halo bolt at 101 anytime after December 31st 2019 interest was payable semi-annually a July 1st and January 1st on July 1st 2021 if called all of the bonds and retire them the bond premium was amortized on a straight-line basis before income taxes if corpse gain or loss is 221 on this early extinguishment of debt was