During the year, HITeck Inc. incurred and paid the following costs related to its bonds: $25,000 to have bond certificates printed, $160,000 in legal fees, $15,000 accounting fees for registration information, and $100,000 to an underwriter as a commission. What is the amount of bond issue costs? A) $125,000. B) $285,000. C) $300,000. D) $200,000.