Zoe purchases Tan, Inc. bonds for $108,000 on January 2, 2021. The face value of the bonds is $100,000; the maturity date is December 31, 2025; and the annual interest rate is 5%. Zoe will amortize the premium only if she is required to do so. Zoe sells the bonds on July 1, 2023, for $106,000. a. Determine the interest income Zoe should report for 2021. 4,986 b. Calculate Zoe's recognized gain or loss on the sale of the bonds in 2023. Because Zoe is recognized loss is $ required to amortize the bond premium, her adjusted basis for the bonds is s 2,000 on the sale of the bonds in 2023. 108 Therefore, Zoe's