$1)$ Considering Rihanna Work Work Inc.$\text{'}$s financing decision for her studio through bond issuance, where she aims to borrow $$2,000,000$ with a $9\%$ coupon rate and semi$-$annual interest payments over a $10-$year bond maturity period, while the current market interest rate in the music industry stands at $13\%,$ the following questions arise:

$1)$ Based on the coupon rate and market interest rate, is the bond being issued at a discount, par, or premium?

$2)$ What is the semi$-$annual interest payment?

$3)$ What is the present value $($PV$)$ of the interest payments?

$4)$ What is the present value $($PV$)$ of the principal payment?

$5)$ What is the price or value of the bond?

$2)$ What criteria are used to determine whether a lease qualifies as a financing lease? List them: