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On July 1, Year 1, ABC Corp purchased 6.00% bonds having a maturity value of $100,000 for $105,079. The bonds provide the bondholders with a 5.09% yield. Interest is received on June 30 and December 31 of each year. The company uses the effective interest method to allocate unamortized discount or premium and has a December 31 year end. The bonds are accounted for using the FV-OCI model with recycling. The fair value of the bonds on December 31, Year 1, and December 31, Year 2, was $104,895 and $103,695, respectively. Assume fair value adjustments are recorded at year end only. Immediately after collecting interest on December 31, Year 2, the bonds were sold for their fair value. How much unrealized gain or loss was recorded under OCI on December 31, Year 1, for this investment? O a. $142 O b. $135 O c. $131 O d. $138 $128