On January 1, 2016, Partin Enterprises purchased $100,000 of 8%, 5-year bonds from Nemeth Industries for $104,158, giving an effective interest rate of 7%. They classified the bonds as FV-NI. Interest on the bonds is payable on July 1 and January 1, and they use the effective interest method to amortize the bond premium. Partin sold the bonds for $103,000 on February 1, 2017. At the time, the carrying value of the bonds was $103,375. What should Partin report as a realized gain/loss on the bonds?

A:$1,158.B:$3,000.C:$375.D:

$2,937.