Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

For a bond issued at a premium, using the effective interest rate method, the:
Option A:carrying amount increases each year.
Option B:amortization of the premium increases each year.
Option C:premium is evenly amortized over the life of the bond.

Answer: B