A company issues $$15,000,000$ of $7\mathrm{.}8\%-20$ year bonds to yield $8\%$ on January $1,20$X$1.$ Interest is paid on June $30$ and December $31.$ The proceeds from the bond issuance is $$14,703,109.$ Using straight$-$line amortization, what is the carrying value of the bonds on December $31,20$X$3?$

Question $22$ options:

$$14,752673$

$$14,747,642$

$$14,725,375$

$$14,955,466$