Ansar Co. purchased bonds at a discount on the open market as an investment and has the intent and ability to hold these bonds to maturity.

answer option >>>>>>>>   B. Amortized cost.

 ..................B. Amortized cost.

amortized cost is the correct answer 

answer B is the correct answer 

option no. (B) Amortized Cost

Yess, Amortized cost is the write answer.

amortized cost and the discount amount should be treated as increase in interest income and amortized by accrual entry on every interest period till the date of maturity. By these accrual entries bond value will reach to its face vale on the date of maturity 

Ansar should account for these bonds  At cost

B-                        

 held to maturity securities are reported at Amortized cost 

As the fair value option is absent altogether in my opinion the binds ought to be taken as Amortized Cost.

The answer is Amortized cost -------------------------------