A company has outstanding a $200,000, 10-year bond issue which was sold on January 1, 2014 at a price of $220,000. The liability has a carrying value of $205,000 on December 31, 2019. Which of the following statements is true?

Select one: a. None of the above b. The amortized portion of the discount on December 31, 2019 is $15,000 c. The amortized portion of the premium on December 31, 2019 is $5,000 d. The unamortized premium on December 31, 2019 is $5,000. e. The unamortized discount on December 31, 2019 is $15,000.