A company had an increase in interest payable during the year and also amortized discount on bonds payable. Under the direct method, the amount of interest paid during the year to be reflected in the statement of cash flows is

a) interest expense plus the increase in interest payable minus the discount amortization

b) interest expense plus the increase in interest payable plus the discount amortization

c) interest expense minus the increase in interest payable plus the discount amortization

d) interest expense minus the increase in interest payable minus the discount amortization