Joyner Scientific's trial balance shows $$100,000$ face value of bonds with a discount balance of $$1,600.$ The bonds mature in $10$ years. How will the bonds be presented on the balance sheet?

A$.$ Bonds payable $$100,000$ will be listed as a long$-$term liability. A $$1,600$ discount on bonds payable will be listed as a current liability.

B$.$ Bonds payable $$98,400($net of $$1,600$ discount$)$ will be listed as a long$-$term liability.

C$.$ Bonds payable $$100,000$ will be listed as a long$-$term liability.

D$.$ Bonds payable $$100,000$ will be listed as a long$-$term liability. A $$1,600$ discount on bonds payable will be listed as a contra current liability.