ABC Ltd. has a $1,000,000 face value bond issue outstanding, the carrying value of which is $975,000. Since interest rates have fallen since the bond was issued, the fair value of the bond is now $985,000. ABC wishes to reduce its interest costs and offers the bondholders a sweetener of $15,000 over fair value as an induced conversion. What will ABC record as a capital transaction, under ASPE, as a result of this induced conversion?
A: $10,000
B: $15,000
C: Nothing
D: $5,000