On May $1,2025,$ ?Ivanhoe Co$.$ ?issued $$2700000$ ?of $6\%$ ?bonds at $103,$ ?which are due on April $30,2031.$ ?Twenty detachable stock warrants entitling the holder to purchase for $$40$ ?one share of Ivanhoe'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 $$35$ ?per share and of the warrants was $$2.$

On May $1,2025,$ ?Ivanhoe will credit Paid$-$in Capital from Stock Warrants for

$?$ ?$$108000.$

$$162000.$

$$104000.$

$$111240.$