[单选题]
When the effective interest method of amortization is used for bonds issued at a premium, the amount of interest payable for an interest period is calculated by multiplying the:
A .Carrying value of the bonds at the beginning of the period by the contractual interest rate.
B .Carrying value of the bonds at the beginning of the period by the effective interest rates.
C .Face value of the bonds at the beginning of the period by the effective interest rates.
D .Face value of the bonds at the beginning of the period by the contractual interest rate.
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