Brussels Corporation has a 7% bond issue outstanding. The face amount of the issue is $200,000, was originally sold to yield 6%, and pays interest annually on December 31 of each year. Brussels uses the effective interest method to amortize bond premium or discount. On January 1, 20X0, the carrying amount of the bonds is $210,000. What amount of unamortized premium on this bond issue should Brussels report on its December 31,20X0 balance sheet? (a) 8,600 (b) $12,600 (c) $14,700. (d) S10,000. 7