Wertz Corporation issued ten-year, 8% bonds on January 1, 2017 at a premium. During 2017, the company's accountant failed to amortize any of the bond premium. The omission of the premium amortization will Select one: O a. not affect net income reported for 2017. O b. cause the bond carrying value to be overstated. c. cause retained earnings at the end of 2017 to be overstated. O d. cause interest expense for 2017 to be understated