On March 1, 2023, Ayayai Corp. sold $323000 (par value), 20 year, 7% bonds at 104 . Each $1000 bond was issued with 25 detachable warrants, each of which entitled the bondholder to purchase for $50 one of Ayayai's no par value common shares. The bonds without the warrants would normally sell at 95 . At this time, the market value of Ayayai's common shares was $41 per share and the market value of each warrant was $2. Using the relative fair value method, what amount should Ayayai record on March 1,2023 as Contributed Surplus-Stock Warrants? $10860$16150$16796$13796