An Excerpt from a Recent Tombstone Ad Reveals Bonds Offered

An excerpt from a recent tombstone ad reveals bonds offered publicly at 101. Why were they priced at a premium?

A) to enable investors to establish a tax loss when the bonds are redeemed at maturity
B) to reflect prevailing credit ratings and market conditions for the issuer
C) to provide the issuer with a larger deduction from pre-tax earnings for higher than usual interest payments
D) to comply with SEC rules mandating such pricing for debt issues maturing in the year 2000 and thereafter