Gubin Company decided to call back and retire bonds with a par value of $300,000 at a prespecified call price of 103 prior to maturity. The bonds had been issued at a discount and the balance in the discount account at the time of retirement was $15,000. The corporation's retirement of the bonds would result in a A. loss of $24,000. B. gain of $6,000. C. loss of $9,000. D. gain of $15,000