Bonds Issued by a Company Remain on Their Books as a Liability,but

Bonds issued by a company remain on their books as a liability,but are considered constructively retired when

A) the company borrows money from unaffiliated entities to re-purchase its own bonds at a gain.
B) the company borrows money from an affiliate to re-purchase its own bonds at a gain.
C) the company's parent or subsidiary purchases the bonds from outside entities.
D) the company borrows money from an affiliate to repurchase its own bonds at a gain or at a loss.