Dylan Corporation issues a zero-coupon bond with $100,000 face value and a 5-year maturity, and the market rate is 7%. Interest on corporate bonds is normally paid semiannually. In the liability section of Dylan's balance sheet, the proceeds from selling the zero-coupon immediately after issuance will be closest to a. $70,892 b. $71,299 c. $70,000 d. $100,000