On August 23rd, in conjunction with a bond offering, Pinky Corporation offered detachable 5-year warrants to buy one share of common stock (par value $1 ) at an exercise price of $20. On August 23rd, the market value per share of Pinky common stock was $41. Big Toe Corporation purchased 800,$1,000 bonds with the warrants attached for $820,000. The market price of the Pinky bonds without the warrants was $720,000, and the market price of the warrants without the bonds was $80,000. What amount should be allocated to the warrants? a. $80,000 b. $82,000 c. $96,800 d. $100,000