Tony Hawk's Adventure (THA) issued callable bonds on January 1, 2021. THA's accountant has projected the following amortization schedule from Issuance until maturity Interest Increase in Carrying Date Cash Paid Expense carrying Value Value 01/01/2021 $194,758 06/30/2021 $7,000 $7.790 $790 195,548 12/31/2021 7,000 7,822 822 196,370 06/30/2022 7,000 7,855 855 197,225 12/31/2022 7,000 7,889 889 198,114 06/30/2023 7,000 7,925 925 199,039 12/31/2023 7.000 7,961 961 200,000 THA buys back the bonds for $196.000 immediately after the interest payment on 12/312021 and retires them. What gain or loss, if any, would THA record on this date? Multiple Choice No gain or los 3370 g Help Save & Exit 06/30/2023 12/31/2023 7,000 7,000 7,925 7.961 925 961 199,039 200,000 THA buys back the bonds for $196,000 immediately after the interest payment on 12/342021 and retires them. What gain or loss, if any, would THA record on this date? Multiple Choice No gain or loss 4.000 in $1242