A $$160,000$ issue of twelve$-$year bonds redeemable at par offers $9\mathrm{.}34\%$ coupons payable quarterly. What is the premium or discount of the bonds to yield $8\%$ compounded semi$-$annually?

a$)$ Premium of $$17472\mathrm{.}31$

b$)$ Discount of $$17472\mathrm{.}31$

c$)$ Premium of $$15450\mathrm{.}13$

d$)$ Discount of $$15450\mathrm{.}13$