The 12% bonds payable of Concord Corporation had a carrying amount of $4090000 on December 31,2020 . The bonds, which had a ace value of $3930000, were issued at a premium to yield 10%. Concord uses the effective-interest method amortization. Interest s paid on June 30 and December 31 . On June 30, 2021, several years before their maturity, Concord retired the bonds at 104 plus accrued interest. The loss on retirement, ignoring taxes, is $46100.$28500.$157200.$0