X Corp issues a bond on April 1, 2021, with a maturity date of March 31, 2031. The redemption amount is 100,000, and the bonds were issued to the public. The first price paid for the bond was $55,000, but most of the bonds issued sold for $50,000. The annual yield to maturity on the bond is 7%. The bonds do not have a coupon. Assume that B bought the bond on the date it was issued for $50,000. Assume B sells the bond to D on September 30, for $50,500. Assume D sells the bond to F on December 31, 2021, for $52,000. a. In computing original issue discount, does every owner of the bond begin the calculation using the same issue or revised issue price? b. How much income did B recognize with respect to the bond in 2021? What was the nature of the income? c. How much income did D recognize with respect to the bond in 2021? What was the nature of the income?