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