3. On April 30, one year before maturity, Romo Company retired $300,000 of its 8% bonds payable at the current market price of 102 (102% of the bond face amount, or $300,000 x 1.02 = $306,000). The bond book value on April 30 is $296,100, reflecting an unamortized discount of $3,900. Bond interest is currently fully paid and recorded up to the date of retirement. What is the gain or loss on retirement of these bonds? a. $6,000 gain b. $9,900 loss c. $3,900 loss d $3,900 gain