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A is corrent. The requirement is to identify the amount of interest expense when debt is issued at a discount. Discount on bonds payable represents additional interest paid over the life of the bond. The interest paid each year is equal to the principal times the coupon rate. The discount is amortized over the life of the bond, which increases the amount of interest expense recognized each period. Therefore, the total interest expense over the term of the bond is equal to the cash interest paid plus the discount.
B is incorrect. Discount on bonds payable represents additional interest paid over the life of the bond. The interest paid each year is equal to the principal times the coupon rate. The discount is amortized over the life of the bond, which increases the amount of interest expense recognized each period. Therefore, the total interest expense over the term of the bond is equal to the cash interest paid plus the discount. 
B is incorrect. Discount on bonds payable represents additional interest paid over the life of the bond. The interest paid each year is equal to the principal times the coupon rate. The discount is amortized over the life of the bond, which increases the amount of interest expense recognized each period. Therefore, the total interest expense over the term of the bond is equal to the cash interest paid plus the discount. 
D is incorrect. Discount on bonds payable represents additional interest paid over the life of the bond. The interest paid each year is equal to the principal times the coupon rate. The discount is amortized over the life of the bond, which increases the amount of interest expense recognized each period. Therefore, the total interest expense over the term of the bond is equal to the cash interest paid plus the discount.