Cullumber 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 $34 ). The price paid for 800,$1000 bonds with the warrants attached was $825000. The market price of the Cullumber bonds without the warrants was $729000, and the market price of the warrants without the bonds was $81000. What amount should be allocated to the warrants? $82500$101000$81000$97000