Par Inc owns $78\mathrm{.}13\%$ of Sub Corp. On January $1,$ Year $3,$ Sub purchased $$150,421$ face value of Par's $11\mathrm{.}43\%$ bonds for $$124,981.$ On that date, Par's total bond liability consisted of $$300,842$ face$-$value bonds with an unamortized bond discount of $$25,095.$ Interest payments are June $30$ and December $31$ each year. Straight$-$line method is used for bond amortization. Both companies have a Dec $31$ year end. What amount would be shown on Par's Consolidated Statement of Financial Position under Bonds Payable on Dec $31,$ Year $3?$

a$.$

$$128,694$

b$.$

$$135,650$

c$.$

$$132,172$

d$.$

$$139,128$

e$.$

$$142,606$