Sams gloves issued 5% bonds with a face amount of $25m. Together with 6 million shares of its $1 par common stock, for a combined cash amount of $46M. The fair value of Sams stock cannot he determined. The bonds would have sold for $19M if issued seperate. For this transaction, Sam should record paid in capital excess of par in the anount of ??

A. $17m

B. $27m

C. $21m

D.$15m