The $8\%,$ $$500,000$ bonds were issued on December $31,20$x$2,$ at $$574,387,$ with interest payable on July $1$ and December $31$ of each year and an effective interest rate of $6\%.$ The bonds mature in $10$ years. On Dec $31,20$x$3,$ Copper retired $$100,000$ of these bonds at $99.$ What should Copper record as a gain on retirement of these bonds? Ignore taxes.

Multiple Choice

$$14,770$

$$14,753$

$$15,201$

$$15,587$