Sunland Company issues $$5970000$ face value of bonds at $95$ on January $1,2019.$ The bonds are dated January $1,2019,$ pay interest semiannually at $8\%$ on June $30$ and December $31,$ and mature in $10$ years. Straight$-$line amortization is used for discounts and premiums. On September $1,2022,$ $$3582000$ of the bonds are called at $101$ plus accrued interest. What gain or loss would be recognized on the called bonds on September $1,2022?$

Select answer from the options below

$$202050$ loss.

$$358200$ loss.

$$149250$ loss.

$$257550$ loss.