The December 31, 2020, balance sheet of Waterway Industries includes the following items:

	9% bonds payable due December 31, 2029		$5250000
	Unamortized premium on bonds payable		135000

The bonds were issued on December 31, 2019, at 102, with interest payable on July 1 and December 31 of each year. Waterway uses straight-line amortization. On March 1, 2021, Waterway retired $2100000 of these bonds at 98 plus accrued interest. What should Waterway record as a gain on retirement of these bonds? Ignore taxes.

$63000.

$53000.

$95000.

$83222.