HP inc issued zero$-$coupon notes at the end of its $1997$ fiscal year that mature at teh end of its $2017$ fiscal year. $$One billion, eight hundred million dollars face amount of $20-$year debt sold for $$968$ million, a price to yield $3\mathrm{.}149\%$ in fiscal $2002.$HP repurchased $$257$ million in face value of the notes for a purchase price of $$127$ million, resulting in a gain on teh early extinguishment of debt.