Sunland 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 $30 ). The price paid for 700,$1000 bonds with the warrants attached was $821000. The market price of the Sunland bonds without the warrants was $721000, and the market price of the warrants without the bonds was $90000. What amount should be allocated to the warrants? $107500 $104000 $91110 $90000