The $10\%$ bonds payable of Niagara Company had a net carrying amount of IDR$570,000$ on December $31,2023.$ The bonds, which had a face value of IDR$600,000,$ were issued at a discount to yield $12\%.$ The amortization of the bond discount was recorded under the effective$-$interest method. Interest was paid on January $1$ and July $1$ of each year. On July $2,2024,$ several years before their maturity, Niagara retired the bonds at $102.$ The interest payment on July $1,2024$ was made as scheduled. What is the loss that Niagara should record on the early retirement of the bonds on July $2,2024?$ Ignore taxes.a$.$IDR$37,800.$b$.$IDR$33,600.$c$.$IDR$12,000.$d$.$IDR$42,000.$