A company issued $5-$year, $9\%$ bonds with a par value of $$102,000.$ The company received $$99,947$ for the bonds. Using the straight$-$line method, the amount of interest expense for the first semiannual interest period is:

Multiple Choice

$$4,795\mathrm{.}30.$

$$4,384\mathrm{.}70.$

$$4,590\mathrm{.}00.$

$$9,590\mathrm{.}60.$

$$9,180\mathrm{.}00.$