On December $31,2022,$ Parent Co$.$ has a bond issue outstanding that has a face value of $$1,000,000,$ an unamortized premium of $$50,000,$ a coupon rate of $8\%,$ and five years

remaining to maturity. Non$-$affiliated investors hold all the bonds. Market rates of interest have risen above the coupon rate on the bonds and have caused the market price of

Parent Co$.\text{'}$s bonds to fall.

On December $31,2022,$ Sub Co$.$ purchases all of the outstanding bonds of Parent Co$.$ for $$900,000.$

Using the approach consistent with the income measurement of the separate entities, the gain allocated to Parent Co$.$ and Sub Co$.$ respectively would be$?$

Multiple Choice

$$50,000$: $$100,000$

$$0$; $$150,000$

$$100,000$; $$50,000$

$$150,000$; $$0$