Seybert Systems accounts for its investment in Wang Engineering bonds as available$-$for$-$sale. Seybert's balance in accumulated other comprehensive income with respect to the Wang investment is a credit balance of $$23,000,$ and Seybert reports the investment as $$120,000$ on its balance sheet. Seybert purchased the Wang investment for $($ignore taxes$)$:

A$)$ $$143,000.$

B$)$ Cannot be determined from this information.

C$)$ $$120,000.$

D$)$ $$97,000.$