If Bonds Payable Were Issued Initially at a Discount, the Carrying

If bonds payable were issued initially at a discount, the carrying value of the bonds at a balance sheet date will be calculated by

A) deducting the amount of discount amortized between the issuance date and the balance sheet date from the face value.
B) deducting the balance of unamortized bond discount from the face value.
C) adding the balance of unamortized bond discount to the face value.
D) adding the amount of discount amortized between the issuance date and the balance sheet date to the face value.