A $$27000,8\mathrm{.}6\%$ bond is purchased $4$ years before maturity to yield $4\mathrm{.}9\%$ compounded semi$-$annually. The bond interest is payable semi$-$annually.

What is the amount of the premium or discount?

a$.$

$$2072\mathrm{.}63$

b$.$

$$3589\mathrm{.}13$

c$.$

$$24927\mathrm{.}37$

d$.$

$$30589\mathrm{.}13$