Cadbury Company's 10 Year, 8% £10,000,000 Face Value of Bonds

Cadbury Company's 10 year, 8% £10,000,000 face value of bonds have a carrying value of £9,672,300 on December 31, 2011.The bonds pay interest semiannually at 8% on June 30 and December 31.On January 1, 2012, the bonds are called at 102.What loss would be reported for the called bonds on the company's 2012 income statement?

A) £102,000 loss.
B) £200,000 loss.
C) £327,700 loss.
D) £527,700 loss.