Your Corporation issues a 10-year 5.1% coupon Callable Bond. The bond is callable each year after year 2 at $100 ( par value). 8 years from the issue date, replacement bonds in the market are trading with a 1.4% yield.

What should your firm do?

		Call the bonds
		Don't Call the bonds at this point in time
		Nothing, the issuer does not own this option