On May 1, 2025, Ivanhoe Co. issued $1430000 of 7% bonds at 102. The bonds are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Ivanhoe'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 Ivanhoe's common stock was $35 per share and of the warrants was $2. On May 1, 2025, Ivanhoe will record a O premium of $42900. O discount of $29744. O discount of $14300. O discount of $57200.