tanner-unf corporation acquired as an investment $240 million of 7% bonds, dated july 1, on july 1, 2024. company management is holding the bonds in its trading portfolio. the market interest rate (yield) was 9% for bonds of similar risk and maturity. tanner-unf paid $200 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 $210 million.'[