The December $31,2023,$ statement of financial position of Sheridan Corporation includes the following:

$9\%$ bonds payable due December $31,2029$

$$836470$

The bonds have a face value of $$815500,$ and were issued on December $31,2022,$ at $103,$ with interest payable on July $1$ and

December $31$ of each year. Sheridan uses straight$-$line amortization to amortize bond premium or discount. On March $1,2024,$

Sheridan retired $$326200$ of these bonds at $98$ plus accrued interest. Ignoring income taxes, what should Sheridan record as a gain on

retirement of these bonds?

$$14912$

$$14679$

$$8791$

$$16310$