On November 1, 2008, Little Company Purchased 600 of the $1,000

On November 1, 2008, Little Company purchased 600 of the $1,000 face value, 9% bonds of Player, Incorporated, for $632,000, which includes accrued interest of $9,000. The bonds, which mature on January 1, 2013, pay interest semiannually on March 1 and September 1. Assuming that Little uses the straight-line method of amortization and that the bonds are appropriately classified as available-for-sale, the net carrying value of the bonds should be shown on Little's December 31, 2008, balance sheet at

A) $600,000.
B) $623,000.
C) $622,080.
D) $632,000.