On November 1, 2021, Carla Vista Company purchased Kingbird, Inc., 10-year, 10%, bonds with a face value of $870000, for $790000. An additional $31000 was paid for the accrued interest. Interest is payable semiannually on January 1 and July 1. The bonds mature on July 1, 2028. Carla Vista uses the straight-line method of amortization. Ignoring income taxes, the amount reported in Carla Vista's 2021 income statement as a result of Carla Vista's available-for-sale investment in Kingbird was $13725. $11275. $14500. $12500