tanner-unf corporation acquired as a long-term investment $200 million of 6.0% bonds, dated july 1, on july 1, 2024. company management has the positive intent and ability to hold the bonds until maturity. the market interest rate (yield) was 8% for bonds of similar risk and maturity. tanner-unf paid $170.0 million for the bonds. the company will receive interest semiannually on june 30 and december 31. as a result of changing market conditions, the fair value of the bonds at december 31, 2024, was $180.0 million. required: 1.