Bengts Inc offered detachable 10-year warrants to buy six shares of common stock (par value $1) at $30 (at a time when the stock was selling for $35)The price paid for 500,$1,000 bonds with the warrants attached was $660,000. The market price of the Bengts bonds without the warrants was $540,000 and the market price of the warrants without the bonds was $90,000. What amount should be allocated to the bond premium or discount?