During 2012, Gordon Company issued $1,000 face value bonds due in ten years. Attached to each bond was one detachable stock warrant entitling the holder to purchase 15 shares of Gordons common stock. Each bond with its one detachable warrant was issued for $1,020. Just after the issuance, the market value of each bond, without the stock warrants, was quoted at $960. The market value of each detachable warrant was quoted at $40. On a per bond basis, what amount, if any, of the proceeds from the issuance should be accounted for as part of Gordons stockholders' equity?

a. $0 b. $40.00

c. $40.80

d. $65.28