The December 31, 2020, balance sheet of Bramble Corp. includes the following items: 9% bonds payable due December 31, 2029 $5450000 Unamortized premium on bonds payable 147150 The bonds were issued on December 31, 2019, at 103, with interest payable on July 1 and December 31 of each year. Bramble uses straight-line amortization. On March 1, 2021, Bramble retired $2180000 of these bonds at 98 plus accrued interest. What should Bramble record as a gain on retirement of these bonds? Ignore taxes.

$107789.

$64189.

$119900.

$101370.