During the year, Hamlet Inc. paid $23,000 to have bond certificates printed and engraved, paid $150,000 in legal fees, paid $18,000 to a CPA for registration information, and paid $260,000 to an underwriter as a commission. What is the amount of bond issue costs?
a) $451,000.
b) $410,000.
c) $23,000.
d) $173,000