On 1/1/2015 Big Pite.Co invested in debt instruments that is (10 years bonds that is held to maturity), at this date the face value was $2,000,000, and was purchased with discount of $ 150,000. On 31/12/2015 the amortization of bonds discount was $13,000. Based on these information, Big Pite.Co will present the held to maturity bonds as: Select one: O a $2,163,000 as Non-current liabilities O b. $2,137,000 as Non-current assets O c. $ 1,837,000 as Non-current liabilities O d. $ 1,863,000 as Non-current assets