On April 30, 2019, One Year Before Maturity, Yellow Plums

On April 30, 2019, one year before maturity, Yellow Plums, Inc. retired $300,000 of 8% bonds payable at 103. The book value of the bonds on April 30 was $289,200. Bond interest was last paid on April 30, 2019.
What is the gain or loss on the retirement of the bonds?

A) $19,800 loss
B) $10,800 gain
C) $30,600 gain
D) $24,000 loss