on july 1 mirage company issued 200 million of bonds with an 8 percent coupon interest rate. the bonds mature in 10 years and pay interest semiannually on june 30 and december 31 of each year the market rate of interest in july 1 20x1 for both bonds of this risk class was 8 percent. Mirage closes its books on december 31. On July, 20x3 the market interest rates for bonds of this class is 9 percent. Suppose 50 percent of the bond were repurchased for cash on july 1 20x3, at the market price. What would be the gain or loss on the partial retirement?