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30.

On January 1, 2011, Southern Corporation received 107,720 for a 100,000 face amount, 12% bond, a price that
yield 10%. !he bond pay interet emiannually. Southern elect the fair value option for valuin" it financial
liabilitie. On #ecember 31, 2011, the fair value of the bond i determined to be 10$,%$0. Southern reco"ni&ed
interet e'pene of 12,000 in it 2011 income tatement. (hat )a the "ain or lo reco"ni&ed on the 2011
income tatement to report thi bond at fair value*
a. 1,2$0 "ain
b. $,%$0 "ain
c. 12,000 lo
d. 13,2$0 lo