L'oreal bonds were issued at $80 and are now trading in the secondary market at the price of $110.

Which of the following statements is NOT correct?

A.The transaction brings $30 new funding to the issuer. B.A new investor, who buys the bond now, makes a capital gain of $0 at the time of purchase. C.The issuer records a loss, unrelated to the fluctuations in the secondary market. D.A new investor, who buys the bond now and plans to keep it until maturity date, expects to make a capital loss of $10. E.An investor, who bought the bond at issue and sells it now, makes a capital gain of $30