A 3 yr bond with monthly coupons has a face value (and redemption value) of $120,000. The coupon rate is a nominal annual rate of 6.4% compounded quarterly, and the yield rate is a nominal annual rate of 7.2% compounded monthly. After the 24th coupon payment, the bond is sold at market price. The market yield rate at the time of sale is a nominal annual rate of interest of 6.6% compounded monthly. if the captial gain is the market value minus the book value, find the capital gain from the sale of the bond.