Tu-Tu Corp issues a 6-year, $100,000 bond with a stated interest rate of 10.00% The market rate is 8.00%. Interest is paid semi-annually. Assume Tu-Tu Corp pays $105,000 to retire the the bond at the end of the third period. (The effective interest rate method of amortization is used.) What amount is recorded as the Gain on Retirement? a) $5,000.00 b) $7,435.64 c) $2,435.64 d) $2,721.02