Kent Corporation Has $100,000 in Bonds Outstanding

Kent Corporation has $100,000 in bonds outstanding. The unamortized premium on these bonds is $2,700. If the corporation redeems these bonds at 99, what is the gain loss) on retirement?

A) $1,000.
B) $2,700.
C) $2,700) .
D) $1,000) .
E) $3,700.