A ten-year bond has a face value of $10,000, a face interest rate of 11 percent, an unamortized bond premium of $400, and an effective interest rate of 10 percent. In the first semiannual interest payment period (assuming the effective interest method of amortization), the amount of premium amortization will be

A) $30.00.

B) $144.00.

C) $72.00.

d) $60.00.