14. On January 1 of the current year, Barton Corporation issued 6% bonds with a face value of $82,000. The bonds are sold for $77,900. The bonds pay interest semiannually on June 30 and December 31, and the maturity date is December 31, five years from now. Barton records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 is

a. $410

b. $6,150

c. $2,460

d. $5,740