Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
Pfadt Inc.had $600,000 par of 8% bonds payable outstanding on January 1,2011 due January 1,2015 with an unamortized discount of $12,000.Senat is a 90%-owned subsidiary of Pfadt.On January 2,2011,Senat Corporation purchased $150,000 par value of Pfadt's outstanding bonds for $152,000.The bonds have interest payment dates of January 1 and July 1.Straight-line amortization is used.
-With respect to the bond purchase,the consolidated income statement of Pfadt Corporation and Subsidiary for 2011 showed a gain or loss of

A) $ 4,500.
B) $ 5,000.
C) $10,800.
D) $12,000.