Pittston Company 7% coupon bonds pay interest semiannually. When you bought one of these bonds, it had 13 years to maturity, and the appropriate discount rate was 9% per year. After one year, the discount rate on such bonds is 8% per year because of the improved financial condition of the company. If you sell the bond today, what would be your capital gain or loss?

[Gain = $75.23]

I am not sure where to even begin with the calculations for this problem. The ultimate answer is in parenthesis, but I have no idea how to get there. Any suggestions?