Costs associated with the Issuance of Bonds such as printing, legal fees, financial agent fees should O a. be reported as deduction from the face amount of Bonds Payable in the Liability section of the Balance Sheet O b. be accumulated and capitalized as an asset and expensed through amortization over the life of the Bonds. O c. be expensed when incurred O d. not be reported as an expense until the period the bonds mature or are retired