Use the following information to answer questions 32 - 33: Jensen Company issued a $200,000 face value bond on January 1, 2014. The bond was issued at 105 and carried a five-year term to maturity. It had an 8% stated interest rate that was payable in cash on December 31^st of each year. Assume that Jensen uses the straight-line method for amortizing bond premiums and discounts. The amount of interest expense on Jensen's 2015 income statement would be: a. $14,000. b. $15,000. c. $16,000. d. $18,000. e. none of the above. The carrying value of the bonds payable on Jensen's December 31, 2016, balance sheet would be: a. $200,000. b. $204,000. c. $206,000. d. $208,000. e. $210,000