Assad Corporation repurchases 10,000 of its shares for \(\$ 12\) per share. The shares were originally issued at an average price of \(\$ 10\) per share. How much gain or loss should Assad report on its statement of comprehensive income as a result of this transaction?

a. \(\$ 0\)

b. \(\$ 20,000\) loss

c. \(\$ 100,000\) gain

d. \(\$ 20,000\) loss and \(\$ 100,000\) gain