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英语翻译a bond with a face value of $10000 is issue for $12000 w

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英语翻译
a bond with a face value of $10000 is issue for $12000 when the market interest rate is 8%.it is true that
A the investor's rate of return on this investment is 8%
B interest expense of $800 is reported on the 2004 profit and loss account
请问a b选择哪个,
A 这个投资的投资者回报率为8%
B 2004年度损益记录的利息费用为$800
答案是A.收益率应该等于市场利率,B错误在利息费用应该是发行价乘以市场利率,所以应该是$960