An early extinguishment of bonds payable, which were originally issued at a premium, is made by purchasing the bonds between interest dates. At the time of reacquisition Select one: O a. The original bond issue costs are irrelevant now, having been offset against original bond proceeds using the amortized cost method. O b. the premium must be amortized up to the purchase date. O c. interest must be accrued from the last interest date to the purchase date. O d. all of these statements above are correct. O e. none of these statements in (a)-C] are correct