Venom Corporation offered detachable 8-year warrants to buy two shares of common stock (par value $10) at $30 (at a time when the stock was selling for $35). The price paid for 700, $1,000 bonds with the warrants attached was $860,000. The market price of the Venom bonds without the warrants was $740,000, and the market price of the warrants without the bonds was $160,000. What amount should be allocated to the bond premium or discount