Vopelak Laboratories purchased four $$20,000$ bonds on July $1,2018,$ to yield $6\%.$ The stated interest rate on the bonds is $7\%.$ Interest is paid quarterly on March $31,$ June $30,$ September $30,$ and December $31.$ The bonds mature on June $30,2023.$ The bonds are classified as available$-$for$-$sale securities$.$ The fair value of the bonds on December $31,2018,$ is $$82,500.$

On January $1,2019,$ Vopelak sold two of the bonds for a total of $$41,250.$ What was the net dollar impact on the income statement in $2019$ related to the two bonds sold?

Question $1$ options:

a$)$

$ $393$ loss

b$)$

$$2,783$ gain

c$)$

$ $307$ loss

d$)$

$ $318$ loss

e$)$

No impact