An early extinguishment of bonds payable, which were originally issued at a premium, is made by purchase of the bonds between interest dates. At the time of reacquisition:
a) any costs of issuing the bonds must be amortized up to the purchase date.
b) the premium must be amortized up to the purchase date.
c) interest must be accrued from the last interest date to the purchase date.
d) all of these.