A Ten-Year Bond Was Issued in 2020 at a Discount

Multiple Choice

A ten-year bond was issued in 2020 at a discount with a call provision to retire the bonds. When the bond issuer exercised the call provision on an interest date in 2022, the carrying value of the bond was less than the call price. The amount of bond liability removed from the accounts in 2022 would be the

A) call price.
B) maturity value.
C) carrying value.
D) face amount plus unamortized discount.