Straight$-$line amortization of bond discount or premium:

A$.$

Can be used for amortization of discount or premium in all cases and circumstances.

B$.$

Provides the same amount of interest expense each period as does the effective interest method.

C$.$

Is appropriate for deep discount bonds.

D$.$

Provides the same total amount of interest expense over the life of the bond issue as does the effective interest method.