Cullumber Corporation offered detachable $5-$year warrants to buy one share of common stock $($par value $$5)$ at $$23($at a time when the stock was selling for $$39).$ The price paid for $2190,$$$1000$ bonds with the warrants attached was $$206500.$ The market price of the Cullumber bonds without the warrants was $$183200,$ and the market price of the warrants without the bonds was $$23200.$ What amount should be allocated to the warrants using the proportional method?

$$35040$

$$23200$

$$23211$

$$36040$