On January $1,$ Year $1,$ Residence Company issued bonds with a $$50,000$ face value. The bonds were issued at face value. They had a $20$ year term and a stated rate of interest of $7\%.$ Which of the following shows how the payoff of the bond liability will affect Residence's financial statements on December $31,$ Year $20($the maturity date$)?$

$\backslash$table$[[,,,$Balance She,,,,Income Stat,ement,,Statement of$],[,$Assets,$=,$Liabilities,$+,$Equity,Revenues,$-$ Expenses,$=$Net,Income,Cash Flows$],[$A$.,$NA$,=,$NA$,+,$NA$,$NA$,-$ NA$,=,$NA$,(50,000)$ IA$],[$B$.,$NA$,=,$NA$,+,$NA$,$NA$,$NA$,=,$NA$,(50,000)$ IFA ${?}_F$