Bison Co. accounts for its investment in Brutus Inc. bonds as available-for-sale. Bison Co.'s balance in accumulated other comprehensive income with respect to the Brutus Inc. investment is a credit balance of $27,000, and Bison Co. reports the investment as $120,000 on its balance sheet. Calculate the purchase amount of the investment, ignoring taxes.

Group of answer choices

$147,000

$93,000

$120,000

$100,000