3- Suppose that a portfolio management company manages an investment fund. The fund manager observes a bond in the market and intends to add it to the fund portfolio. The bond has a 100.000 TL par value, 10% coupon rate (coupon payments are annual) and a 6-years maturity. The business model is to "hold-to-maturity". The company purchases the bond at the beginning of the year when the market yields are 8%. After exactly 3 years of investment, market yields increase to 12%. What would be the profit or loss amount in the income statement for that third year? a) 1.427,92 TL loss b) 1.470,06TL profit c) 8.529.94 TL profit d) 10.000TL loss