What formula do I use to solve the below?

Swifty Corporation issues $5910000 face value of bonds at 95 on January 1, 2016. The bonds are dated January 1, 2016, pay interest semiannually at 8% on June 30 and December 31, and mature in 10 years. Straight-line amortization is used for discounts and premiums. On September 1, 2019, $3546000 of the bonds are called at 101 plus accrued interest. What gain or loss would be recognized on the called bonds on September 1, 2019?

$147750 loss.

$200550 loss.

$354600 loss.

$256050 loss.