Client purchased bond in 2012 for $25,215 - includes $215 of accrued interest. Bond is redeemed in 2022 and reported on 1099-B as noncovered.

Under interest income:

Bond is redeemed in 2022 reporting $612 in interest income with $72 bond premium interest offset.

1) Shouldn't the $72 bond premium = $215 - do I increase the offsest up for that?

Under 1099-B Box E basis not reported:

Bond proceeds are $25,000 and cost basis $25,000; it then lists "original cost basis" of $25,215

2)  If I adjust up for the additional interest,  I  report $25,000 as the cost basis correct?

3) Is there a scenario where you use the $25,215 as your cost basis on Sch D? 

Thanks in advance for the help!