The Printing Costs and Legal Fees Associated with the Issuance

The printing costs and legal fees associated with the issuance of bonds should

A) be expensed when incurred.
B) be reported as a deduction from the face amount of bonds payable.
C) be recorded as a reduction of the bond issue amount and then amortized over the life of the bonds.
D) not be reported as an expense until the period the bonds mature or are retired.