Petro Canada issued a 15-year, 6% quarterly coupon bond at par 5 years ago. Today, the market interest increases to 7%. It is expected that the market interest rate will increase further to 8% two year from now. If you purchase the Petro Canada bond today and sold it two year later, how much is the capital gain or loss?

		$73.55
		$45.85
		+$65.91
		+$14.38