On January 1, 2011 Theta Inc, issued bonds with a foce value $10,000,000 with a form of 5 years paying 5% coupon annually on December 31. The market rato at issue was 4%. The company did not clect to carry bonds at fair value in December 2013 the market rate on similar bonds had increased to 4.5% and the company decided to buy back the bonds attor the coupon payment on December 31. As a result, the gain on retiromont roportod on tho 2013 otomont of income is closest to Select one: A $110.739 B. $102,354 . C. $94,976 . D. $140.061