The 10% bonds payable of Marigold Corp. had a carrying amount of $4210000 on December 31, 2020. The bonds, which had a face value of $4050000, were issued at a premium to yield 8%. Marigold 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, Marigold retired the bonds at 104 plus accrued interest. The loss on retirement, ignoring taxes, is O $162000. $53700. $0. $36100