please help with accounting problems. thank you so much

On January 1, 2010, Fox Corp. issued 1,000 of its 10%, $1,000 bonds for $1,040,000. These bonds were to mature on January 1, 2020, but were callable at 101 any time after December 31, 2013. Interest was payable semiannually on July 1 and January 1. After 5 2 years, on July 1, 2015, Fox called all of the bonds and retired them. Bond premium was properly amortize on a straight-line basis over 10 years. Before income taxes, Fox's gain or loss in 2015 on this early extinguishment of debt was Select one: a. $30,000 gain O b. $12,000 gain c. $10,000 loss O d. $10,000 gain O e. $8,000 gain