On May 1, 2021, Bramble Corp. issued $1480000 of 8% bonds at 102, which are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Bramble's common stock, $15 par value, were attached to each $1,000 bond. The bonds without the warrants would sell at 96. On May 1, 2021, the fair value of Bramble's common stock was $35 per share and of the warrants was $2. On May 1, 2021, Bramble should record the bonds with a O discount of $14800. O premium of $44400. O discount of $59200. O discount of $30784