Bond Issue Costs, Such as Printing Costs, Legal Fees, Commissions

Bond issue costs, such as printing costs, legal fees, commissions, etc. are most appropriately accounted for by

A) charging them to an expense account in the year the bonds are actually sold so there is revenue to charge them against on the income statement.
B) debiting them to Unamortized Bond-Issue Costs and amortizing them in a manner similar to bond discount over the life of the bond.
C) charging them to an expense account in the year the bonds are originally dated, whether or not they are sold in that year.
D) adding them to any discount on bonds or subtracting them from any premium on bonds when the bonds are sold.