A company issued $6-$year, $8\%$ bonds with a par value of $$250,000.$ The market rate when the bonds were issued was $7\mathrm{.}5\%.$ The company received $$252,500$ cash for the bonds. Using the straight$-$line method, the amount of recorded interest expense for the first semiannual interest period is:

Multiple Choice

$$9,792.$

$$20,000.$

$$10,000.$

$$10,208.$

$$19,792.$