6. Which of the following statements is(are) correct? I. The amount assigned to the noncontrolling interest may be affected by a constructive retirement of bonds. II. A constructive retirement of bonds normally results in an extraordinary gain or loss. III. In constructive retirement, the entity would still consider the bonds outstanding, even though they are treated as if they were retired in preparing consolidated financial statements. A. I B. 11 C. I and 111 D. I. II. and