A Corporation issued $6,000,000 of 9%, ten-year convertible bonds on April 1, 2020 at 96. The bonds were dated April 1, 2020 with interest payable April 1 and October 1. The bond discount is amortized semiannually on a straight-line basis. On April 1, 2021, $1,200,000 of these bonds were converted into 500 shares of $20 par value common stock What should be the amount of the unamortized bond discount on April 1, 2021 relating to the bonds converted? a $43,200 Ob $23,400 Oc. $44.400 Od $46,800