Bonds Payable has a balance of $$853,000$ and Discount on Bonds Payable has a balance of $$8,530.$ If the issuing corporation redeems the bonds at $97\mathrm{.}5,$ what is the amount of gain or loss on redemption?

a$.$ $$8,530$ gain

b$.$ $$12,795$ gain

c$.$ $$12,795$ loss

d$.$ $$8,530$ loss