Listed Below Are 4 Terms Followed by a List of Phrases

Multiple Choice

Listed below are 4 terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Loss on extinguishment

A) Gain or loss reported in the statement of comprehensive income.
B) Protects the debt issuer if rates fall.
C) The amount by which the reacquisition price of debt exceeds book value.
D) Right of an investor to purchase a specific number shares at a fixed price.