Which statement most accurately describes the process of recording a gain for bonds when they are redeemed before the maturity date?

A: A gain is recorded for bonds redeemed prior to the maturity date when the carrying value of the bonds is less than the face value of the bonds.

B : A gain is recorded for bonds redeemed prior to the maturity date when the carrying value of the bonds is more than the redemption price of the bonds.

C : A gain is recorded for bonds redeemed on the maturity date when the carrying value is more than the face value of the bonds.

D : A gain is recorded for bonds redeemed prior to the maturity date when the face value of the bonds equals the carrying value of the bonds.