I can ignore answer A since it is recorded at fair value.

answer B, this says I pay 40k for a 37k par bond. therefore the coupon rate will higher than bonds trading at par.

answer C, this says I pay 50k for a 55k par bond. therefore the coupon will be lower, maybe even zero.

for answer B, I earn interest equal to the coupon minus the amortisation as the bond drifts back to par.

for answer C, lets say I just earn the amortisation.

I don’t see how you can seperate B/C unless you assume C is a bigger face value therfore C pays the most interest, so B is lower.

Alternatively we assume the coupon is fixed (lets say zero), and then we earn negative interest on B, and amortize C - in which case B is the correct answer. but the question and the answer doesnt make that clear.