Smart Workout Fitness Gym has $300,000 of 20-year bonds payable outstanding. These bonds had a discount of $27,000 at issuance, which was 10 years ago. The company uses the straight-line amortization method. The current carrying amount of these bonds payable is O A. $286,500 OB. S313,500. OC. S273000 O D. $300,000