Parent Company Owns an 80% Interest in Subsidiary Company

Multiple Choice

Parent Company owns an 80% interest in Subsidiary Company.Subsidiary Company has outstanding $200,000 of 8% bonds that were sold at face value and have 5 years to mature from the balance sheet date.Parent Company owns 75% of the bonds and has a remaining unamortized book value of $145,000.Subsidiary Company bonds will be presented on the consolidated balance sheet as

A) ​bonds payable, $55,000
B) ​bonds payable, $50,000
C) ​bonds payable, $ 5,000
D) ​bonds payable, $ 40,000