During the year, Hamlet Inc. paid $25,000 to have bond certificates printed and engraved, paid $170,000 in legal fees, paid $8,000 to a CPA for registration information, and paid $270,000 to an underwriter as a commission. What is the amount of bond issue costs?

Multiple Choice

• $25,000.

• $473,000.

• $195,000.

• $440,000.