On January 1, 2020, ABC issued a three-year note payable with a stated interest rate of 8% and a maturity value of $ 30,000 in exchange for equipment. On January 1, 2020, ABC will enter in its books a net debt equal to

a.. Present value of principal plus present value of the three interest payments, using an imputed interest rate by the company. b. principal of the document, $ 30,000. c. Present value of principal of $ 30,000. d. Present value of the principal plus the present value of the three interest payments, using the stated interest rate.