Sandhill Company purchased $3400000 of 8%,5 year bonds from Blue, Inc on January 1, 2025 with interest payable on July 1 and January 1. The bonds sold for $3541372 at an effective interest rate of 7%. Using the effective-interest method, Sandhili decreased the Avallabie-for-Sale Debt Securities account for the Blue bonds on July 1,2025 and December 31, 2025 by the amortized premiums of $11420 and $11780, respectively. At Aprii 1, 2026, Sandhil sold the Blue bonds for $3490000. After accruing for interest, the carrying value of the Blue bonds on April 1, 2026 was $3497440. Assuming Sandhill has a portfolio of Available-for-Sale Debt Securities, what should Sandhill report as a gain or loss on the bonds? 5(46068) $(87544) 50 $(7440)