On June 30, 2022, Company J had outstanding 5-year bonds with 4% coupon rate and $850,000 face value. The company pays interest semi-annually on June 30 and December 31. On June 30, 2022, Company J decided to call all of these bonds by paying 102 of par value. On that date, the unamortized bond discount had a remaining balance of $50,000. How much gain or loss should Company J record as result of retiring these bonds earlier? A. $67,000 loss B. $105,000 gain C. $57,000 gain D. $50,000 loss