Vernon Corporation Offered Detachable 5-Year Warrants to Buy One Share

Vernon Corporation offered detachable 5-year warrants to buy one share of common stock (par value $5) at $20 (at a time when the stock was selling for $32) . The price paid for 6,000, $1,000 bonds with the warrants attached was $615,000. The market price of the Vernon bonds without the warrants was $540,000, and the market price of the warrants without the bonds was $60,000. What amount should be allocated to the warrants?

A) $60,000
B) $61,500
C) $72,000
D) $75,000