15. During the year, Silver Inc. incurred and paid the following costs related to its bonds: $50,000 to have bond certificates printed, $170,000 in legal fees, $25,000 accounting fees for registration information, and $100,000 to an underwriter as a commission. What is the amount of bond issue costs? A) $345,000 B) $220,000 C) $245,000 D) $270,000 E) none of the above