Oriole Corporation offered detachable 5-year warrants to buy one share of common stock (par value $5) at $20 (at a time when the stock was selling for $34). The price paid for 700, $1000 bonds with the warrants attached was $812000. The market price of the Oriole bonds without the warrants was $715000, and the market price of the warrants without the bonds was $82500. What amount should be allocated to the warrants