On May 1, 2021, Marly Co. issued $2,500,000 of 7% bonds at 103, which are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Marly'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 Marly's common stock was $35 per share and of the warrants was $2. On May 1, 2021, Marly should record the bonds with a discount of $100,000. O premium of $75,000. discount of $25,000. discount of $28,000