Cameron Corporation offered detachable 5-year warrants to buy one share of common stock (par value $5) at $20 (at a time when the stock was selling for $32). The price paid for 800, $1,000 bonds with the warrants attached was $820,000. The market price of the Cameron bonds without the warrants was $720,000, and the market price of the warrants without the bonds was not available. What amount should be allocated to the warrants?