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At March 31, 2022 if the balance in Bonds Payable is $3,000,000 and the balance in Unamortized Premium on Bonds Payable (Premium on Bonds Payable)

At March 31, 2022 if the balance in Bonds Payable is $3,000,000 and the balance in Unamortized Premium on Bonds Payable (Premium on Bonds Payable) is $100,000, what is the amount for the carrying value of the bonds at March 31, 2022?

A. 3,100,000

B. 3,000,000

C. 2,900,000

D. 100,000

E. None of the above

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