Which of the following statements is true? Select one: O A. The carrying amount of bonds issued at a premium will initially be lower than the face value. O B. The carrying amount of bonds issued at a discount will initially be higher than the face value. O C. The carrying amount of a bond is its face value less any unamortized premium or plus any unamortized discount. O D. The carrying amount of a bond is its face value plus any unamortized premium or less any unamortized discount