The answer to this question is indeed B. If your understanding is 3, you can only say that you don't understand the question and lack relevant knowledge points. In fact, there is no financing cost for this problem. The key is the definition of holding income. The so-called accrued interest is the interest that should be paid to investors before the bond is traded, and this part of accrued interest is paid by the bond buyer under normal trading conditions. The bond issuer will not pay the relevant interest in one lump sum until the interest payment date, so the holding income of this topic is actually 3.6=0.8+2.8, so the net basis =106-100 *1.01-3.6 =1.