Dime Inc. bought $$100,000$ of three$-$year, $6\%$ bonds as an investment on December $31,2017,$ for $$106,000.$ The investment receives interest annually, and Dime uses straightline amortization. On May $1,2018,$ the issuer retired $$10,000$ worth of the bonds at $110.$ As a result of the retirement, Dime will report a

A$.$ $$10,000$ loss.

B$.$ $$467$ gain.

C$.$ $$10,000$ gain.

D$.$ $$467$ loss.