Ripa, Inc Issued $8,000,000 of Bonds at Par

Ripa, Inc. issued $8,000,000 of bonds at par. The bonds contained nondetachable stock warrants. Similar bonds without the warrants were selling at 99. By what amount will Additional Paid-in Capital-Stock Warrants be credited?

A) $0
B) $160,000
C) $7,760,000
D) $80,000