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Lopez Plastics Co. (LPC) issued callable bonds on January 1, 2021. LPC's accountant has projected the following amortization schedule from Issuance until maturity: Cash Effective Decrease in Outstanding Date interest interest balance balance 1/1/2021 $207,020 6/30/2021 $7,000 $6,211 $789 206,230 12/31/2021 7,000 6,187 813 205,417 6/30/2022 7,000 6,163 837 204,580 12/31/2022 7,800 6,137 863 203, 717 6/30/2023 7,000 6,112 888 202,829 12/31/2023 7,000 6,085 915 201,913 6/30/2024 7,000 6,057 200,971 12/31/2024 7,000 6,029 971 200,000 943 LPC calls the bonds at 103 immediately after the interest payment on 12/31/2022 and retires them. What gain or loss, if any, would LPC record on this date? Multiple Choice $2.283 loss $3.717 gain No gain or loss 56,000 loss