28. On January 1, 2011, Rob pays $92,550 for corporate bonds that have a $100,000 face value. The bonds were originally issued 10 years earlier for $94, 660. Prior to January 1, 2011, the previous owner had included $3,100 of original issue discount (OID) in gross income. On January 1, 2011, the amortized carrying value (AVC) of the bonds is: a. $95,650. b. $92,550. c. $96,900. d. $93,800. e. $97,760