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C is corrent. When bonds are issued with detachable stock warrants, the proceeds from the sale should be allocated to the bonds and stock warrants based on the relative fair values of the bonds without the warrants and of the warrants themselves as of the date of issuance. In this situation, the aggregate market value of the bonds and the warrants exceeds the proceeds. When this occurs, the amount allocated to both the bonds and the warrants will be less than their market values. The amount allocated to warrants is recorded as paid-in capital—stock warrants.
A is incorrect. When bonds are issued with detachable stock warrants, the proceeds from the sale should be allocated to the bonds and stock warrants based on the relative fair values of the bonds without the warrants and of the warrants themselves as of the date of issuance. In this situation, the aggregate market value of the bonds and the warrants exceeds the proceeds. When this occurs, the amount allocated to both the bonds and the warrants will be less than their market values. The amount allocated to warrants is recorded as paid-in capital—stock warrants. 
B is incorrect. When bonds are issued with detachable stock warrants, the proceeds from the sale should be allocated to the bonds and stock warrants based on the relative fair values of the bonds without the warrants and of the warrants themselves as of the date of issuance. In this situation, the aggregate market value of the bonds and the warrants exceeds the proceeds. When this occurs, the amount allocated to both the bonds and the warrants will be less than their market values. The amount allocated to warrants is recorded as paid-in capital—stock warrants. 
D is incorrect. When bonds are issued with detachable stock warrants, the proceeds from the sale should be allocated to the bonds and stock warrants based on the relative fair values of the bonds without the warrants and of the warrants themselves as of the date of issuance. In this situation, the aggregate market value of the bonds and the warrants exceeds the proceeds. When this occurs, the amount allocated to both the bonds and the warrants will be less than their market values. The amount allocated to warrants is recorded as paid-in capital—stock warrants.