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Brimfest Corporation issued $ 2 , 2 0 0 , 0 0 0 , 1 0 - year, 6 % bonds for $ 2 ,

Brimfest Corporation issued $2,200,000,10-year, 6% bonds for $2,090,000 on January 1,2022. Interest is paid semiannually on January 1 and July 1. The corporation uses the straight-line method of amortization. Brimfest's fiscal year ends on December 31. The amount of discount amortization on July 1,2022, would be
A. $110,000.
B. $5,500.
C. $132,000.
D. $11,000.
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