On March $1,$ Year $4,$ Evan Corp. issued $$1$ million of $10\%,$ nonconvertible bonds at $103.$ They were due on February $28,$ Year $14.$ Each $$1,000$ bond was issued with $30$ detachable stock warrants, each of which entitled the holder to purchase, for $$50,$ one share of Evan common stock, par value $$25.$ On March $1,$ Year $4,$ the quoted market value of Evan$$s common stock was $$20$ per share, and the market value of each warrant was $$4.$ What amount of the bond issue proceeds should Evan record as an increase in equity?

A$.$ $$120,000$

B$.$ $$90,000$

C$.$ $$30,000$

D$.$ $$0$