The 10% bonds payable of Bramble Corp. had a carrying amount of $4140000 on December 31, 2020. The bonds, which had a face value of $3980000, were issued at a premium to yield 8%. Bramble uses the effective-interest method of amortization. Interest is paid on June 30 and December 31. On June 30, 2021, several years before their maturity, Bramble retired the bonds at 104 plus accrued interest. The loss on retirement, ignoring taxes, is $50200 $0. O $32600. O $159200