During the year, Hamlet Inc. paid $20,000 to habe bond certificates printed and engrved, paid $100,000 in legal fees, paid $10,000 to a CPA for registration information, and paid $200,000 to an underwriter as a commission. What is the amount of bond issue costs?

1.) $330,000

2.) $300,000

3.) $120,000

4.) $20,000