On January 1, 2022, Wilco Inc. sold bonds with a face value of $800,000 for $830,000. Wilco decides to retire the bonds early on January 1, 2026 for $812,000. The carrying value of the bonds on that date is $815,000. How much gain or loss will Wilco recognize from the early retirement of these bonds? A. $3,000 Gain B. $12,000 Gain C. $15,000 Loss D. $3,000 Loss E. Some other answer