On March 1, 2013, E Corp. issued $1,400,000 of 8% nonconvertible bonds at 103, due on February 28, 2023. Each $1,000 bond was issued with 30 detachable stock warrants, each of which entitled the holder to purchase, for $75, one share of Evan's $25 par common stock. On March 1, 2013, the market price of each warrant was $3. By what amount should the bond issue proceeds increase shareholders' equity?

A. $172,000.

B. $126,000.

C. $0.

D. $42,000.