On May $1,2021,$ Payne Co$.$ issued $$1,500,000$ of $7\%$ bonds at $103,$ which are due on April $30,2031.$ Twenty detachable stock warrants entitling the holder to purchase for $$40$ one share of Payne$$s common stock, $$15$ par value, were attached to each $$1,000$ bond. The bonds without the warrants would sell at $96.$ On May $1,2021,$ the fair value of Payne$$s common stock was $$35$ per share and of the warrants was $$2.$ On May $1,2021,$ Payne should record the bonds with a:

Choices: a$.$ Discount of $$60,000$

b$.$ Discount of $$16,800$

c$.$ Discount of $$15,000$

d$.$ Premium of $$45,000$