7. J Taisin Co. issued a batch of three-year one-time maturity corporate bonds on January 1, 20X3, with a face value of $200,000 and a coupon rate of 4%. Interest is paid once a year, but the market interest rate was 2% on the date of issuance. What kind of bonds were issued by Taisin Co. on January 1, 20X3? (A) Issued at a premium. (B) Issued at par. (C) Issued at a discount. (D) Cannot be determined