Sheridan 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 $32). The price paid for 800, $1000 bonds with the warrants attached was $822000. The market price of the Sheridan bonds without the warrants was $720000, and the market price of the warrants without the bonds was $84600. What amount should be allocated to the warrants? $104600 $84600 $100600 $86430