On May 1, 2014, Durban Ltd.issued $500,000, 10 year, 7% bonds at 103. Twenty detachable warrants were attached to each $1,000 bond, which entitled the holder to purchase one of Durban's no par value common shares for $40. At this time, similar bonds without warrants were selling at 96. It was determined that the fair value of Durban's common shares was $35, but the value of the warrants was NOT determinable. Durban is a private corporation that follows ASPE, but does NOT use the residual method. On May 1, 2014, Durban should credit Contributed SurplusStock Warrants for

A. $35,000

B. $20,000

C. $15,000

D. $0