Question 5 (6 points) At the end of 2017, Shiva purchased 1,000, $1,000, 8% bonds. The carrying value of the bonds at December 31, 2017 was $984,800. The bonds mature on March 1, 2021 and pay interest on March 1 and September 1. Shiva sells 500 bonds on September 1, 2018, for $495,000, after the interest has been received. Shiva uses straight-line amortization. What is the gain on the sale? [6 points] A/