Stevens Inc. issued at a premium of $5,000 a $100,000 bond issue convertible into 2,000 shares of $20 par value common stock. At the time of conversion, the unamortized premium is $2,000, the market value of the bonds is $110,000, and the common stock is quoted on the market at $60 per share. If all the bonds are converted, what is the amount of Additional Paid-In Capital - Common Stock to be recorded?

	A.	$62,000
	B.	$72,000
	C.	$60,000
	D.	$65,000
	E.	None of the above