which of the following is the approach that fasb suggests in assigning gain or losses on constructive retirement of inter corporate bond

A. Assigned to the affiliated company initially issuing the bonds to non-affilated company.

B. Assign to the affiliated company purchasing the bonds from non-affilated company

C. Assign to the issuing and purchasing affiliated companies proportionally base on the difference between carrying amount on their respective books at date of phase and par value.

D assign to the parent company