Please show work:

Cortez company issues $5000000 face value of bonds at 96 on january 1, 2009. the bonds are dated january 1, 2009, pay interest semiannually at 8% on june 30 and december 31, and mature in 10 years, straight-line amortization is used for discounts and premiums. on september 1, 2012, $3000000 of the bonds are called at 102 plus accrued interest. what gain or loss would be recognized on the called bonds on september 1, 2012? a. 300000 loss b. 136000 loss c. 180000 loss d. 226667 loss