On January 1 2011, Rob pays $92,550 for corporate bonds that have a $100,000 face value. The bonds were originally issued 10 years earlier for $94,660. Prior to January 1, 2011, the previous owner had included $3,100 of original issue discount (OID) in gross income. On January 1, 2011 terh amortized carrying value (ACV) of the bonds is: 1) $95,650 2) $92,550 3) 96,900 4) 93,800 5) 97,760