$60,000, 5-year bonds, with a 10% stated rate of interest are issued at $64,867 on January 1, 2021. The market rate of interest is 8%. Interest payments are made semi-annually on June 30 and December 31. What happens to the book value of the bond on the first interest payment date? Assume effective-interest amortization is used. Round your answer to the nearest dollar. [Hint: This is the same information as in the previous question. Your answer to the previous question is important in answering this question.]