On May 1, 2025, Blossom Co. issued $1520000 of 7% 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 Blossom's common stock, $15 par value, were attached to each $1000 bond. The bonds without the warrants would sell at 96. On May 1, 2025, the fair value of Blossom's common stock was $35 per share and of the warrants was $2. On May 1, 2025, Blossom will record a O discount of $15200. O discount of $60800. O premium of $45600. O discount of $17024.