Washington Inc

Washington Inc. issued $705,000 of 6%, 20-year bonds at 98 on January 1, 2009. Through January 1, 2017, Washington amortized $8,200 of the bond discount. On January 1, 2017, Washington Inc. retired the bonds at 102 (after making the interest payment on that date) .
What is the gain or loss that Washington Inc. would report for the retirement of this bond?

A) $20,000 gain
B) $14,100 loss
C) $20,000 loss
D) $14,100 gain
E) None of the above