Government bonds with $$100$ face value were issued at $$70$ and are now trading in the secondary market at the price of $$120.$

Which of the following statements is NOT correct?

A$.$

A new investor, who buys the bond now, makes a capital gain of $$0$ at the time of purchase.

B$.$

An investor, who bought the bond at issue and sells it now, makes a capital gain of $$50.$

C$.$

The issuer records a loss of $$20$ if it buys back the bonds now.

D$.$

A new investor, who buys the bond now and plans to keep it until maturity date, expects to make a capital loss of $$20.$

E$.$

The transaction between two investors today does not bring any new funding to the issuer.