A company issued $5-$year, $7\%$ bonds with a par value of $$100,000.$ The market rate when the bonds were issued was $6\mathrm{.}5\%.$ The company received $$102,105$ cash for the bonds. Using the straight$-$line method, the amount of recorded interest expense for the first semiannual interest period is:

Multiple Choice

$$6,633\mathrm{.}70.$

$$7,000\mathrm{.}00.$

$$3,289\mathrm{.}50.$

$$3,500\mathrm{.}00.$

$$3,613,70.$