The CIATS Corp. reported bonds payable of $8,000,000 and related unamortized bond issue costs of $380,000 as of December 31,2016. The bonds were issued at face value. On January 1, 2017. the CIATS Corp retired 50% of the outstanding balance at 102. The pretaz gain or loss that CIATS Corp. reports in its 2017 income statement is: a. Gain of $80,00 b. Loss of $80,00 Gain of $135,00 d. Loss of $270,000 C