tirement of Bonds 2 on July 31, Year 4, Dome Co. issued $1,000,000 of 10%, 1 5-year bonds at the proceeds to call Its 600 outstanding at par and used a portion of 118, $1,000 face amount bonds due on July 31, Year 14, at 102. On that date, unamortized bond premium relating to the 11% bonds was $65,000. In its Year 4 income stat or loss, before Income taxes, from retirement of bonds? ement, what amount should Dome report as gain A) $ B) C) D) 53,000 gain. $0 65,000) loss (77,000) 1oss