If a company holds a debt until maturity, how should the extinguishment of debt be recorded?

The company will not have to compute any gain or loss.

The unamortized premium will be recorded as a loss on extinguishment.

The unamortized discount will be recorded as a gain on extinguishment.

The difference between the carrying value of the bond and the face value of the bond will be recorded as a gain or loss on extinguishment.