At January $1,$ Seacoast Company, an $80\%-$owned subsidiary of Plantation Corporation, had $$1$ million face amount of $14\%$ bonds outstanding. They had been issued at face amount. Market conditions at January $1$ provided a $10\%$ yield rate when Plantation purchased these bonds in the open market for $$1\mathrm{.}1$ million. Which of the following amounts should be included in a consolidated income statement for the year?

A$.$

Bond interest expense of $$140,000.$

B$.$

Bond interest revenue of $$110,000.$

C$.$

Loss of $$100,000.$

D$.$

Loss of $$80,000.$