Which of the Following Is True with Respect to Bond

Multiple Choice

Which of the following is true with respect to bond retirement?

A) On debt retirement all related accounts should be update.
B) Gains and losses on bond retirements may be classified as ordinary gains and losses or unusual gains and losses.
C) If interest rates increase, the issuer can retire bonds at a gain by buying them on the open market.
D) All of these answers are correct.