An investor is willing to pay $300,000 for an equity linked note that at the end of two years pays the larger of two amounts: 1. an amount providing one-fourth (i.e., 25%) of the return from today on a stock index plus $300,000 in cash, or 2. $300,000 in cash. The volatility of the stock index is 25.00% per year, the index does not have any dividend payments and the two year interest rate based on U.S. Treasuries is 3.00% per year (compounded continuously). What is the cost of the bond portion and option portion to create this ELN note?