A company reported that its bonds with a par value of $$40,000$ and a carrying value of $$52,000$ are retired for $$60,0$ cosh$,$ resulting in a loss of $$8,000.$ The amount to be reported under cash flows from financing activities is $$

$$(8,000)$

$$(60,000)$

$$12,000$

$$40,000$

$$(52\mathrm{.}000)$