A Company issued bonds with the detachable common stock warrant. The issue price exceeded the sum of the warrants' fair value and face value of the bonds. The fiar value of the bonds cannot be determined. What value, if any, should be assigned to the warrants?

The excess of the proceeds over the face value of the bonds.

The proportion of the proceeds that the warrants' fair value bears to the face value of the bonds

The fair value of the warrants.

No amount because the total proceeds should be assigned to the bonds.

No, amount, because the total proceeds should be assigned to the bonds.