Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Company AAA issues 10-year bonds on 1 January 2013, the bonds are priced at ￡107,306 with face value 100,000, market interest rates are 6%, coupon rates are 7%, interest paid annually on 31 December. The carrying value of the bonds as of 31 December 2013 will be closest to:
Option A:￡107,306.
Option B:￡106,801.
Option C:￡107,919.

Answer: B