On November 1, 2021, Crane Company purchased Swifty, Inc., 10-year, 10%, bonds with a face value of $680000, for $600000. An additional $12000 was paid for the accrued interest. Interest is payable semiannually on January 1 and July 1. The bonds mature on July 1, 2028. Crane uses the straight-line method of amortization. Ignoring income taxes, the amount reported in Crane's 2021 income statement as a result of Crane's available-for-sale investment in Swifty was $23700. $24000. $20300. $22000