ER Issued for $2,060,000,two Thousand of Its 9%,$1,000 Callable Bonds

ER issued for $2,060,000,two thousand of its 9%,$1,000 callable bonds.The bonds are dated January 1,2019,and mature many years from now.Interest is payable semi-annually on January 1 and July 1.The bonds can be called by the issuer at $102 on any interest payment date after December 31,2023.The unamortized bond premium was $28,000 at December 31,2021,and the market price of the bonds was $99 on this date.In its December 31,2021,balance sheet,at what amount should GC report the carrying value of the bonds?

A) $1,980,000
B) $2,028,000
C) $2,032,000
D) $2,040,000
E) Cannot answer; the bond term is not given