I got incorrect answer when I selected D, help find the right one.

Question 1 3 pts (3 points) When are companies required to amortize away the premium on a bond receivable? (A 34) O Companies never amortize away premiums. Only discounts need to be amortized. O When the company has classified the bond receivable as a held-to-maturity security. O Any time the company reports a balance in the premium account. O When the company has classified the bond receivable as a trading security