13. Jason owns Blue Corporation bonds (face value of $ 10,000), purchased on January 1, 2020 for $11,000. The bonds have an annual interest rate of 3% and a maturity date of December 31,2029. If Jason elects to amortize the bond premium, what are his taxable interest income for 2020 and the adjusted basis for the bonds at the end of 2020 (assuming straight-line amortization is appropriate)? a. $ 300 and $ 11,000 b. $ 300 and $ 10,900 c. $ 200 and $ 11,000 d. $ 200 and $ 10,900