On May $1,2025,$ Ivanhoe Co$.$ issued $$2100000$ of $8\%$ bonds at $103.$ The bonds are due on April $30,2031.$ Twenty detachable stock warrants entitling the holder to purchase for $$40$ one share of I vanhoe's $$15$ par value common stock were attached to each $$1000$ bond. The bonds without the warrants would sell at $96.$ On May $1,2025,$ the fair value of Ivanhoe's common stock was $$34$ per share and of the warrants was $$2.$

On May $1,2025,$ Ivanhoe will record a

premium of $$63000.$

discount of $$84000.$

discount of $$21000.$

discount of $$23520.$