Can you please show steps on how you got this, thank you.

2. A corporation issued $900,000 of 6%, 5-year bonds on January 1, at 102, Interest is paid semiannually on January 1 and July 1. If the corporation uses the straight-line method of amortization, the amount of bond interest expense to be recognized on July 1 is a. $54,000. b. $27,000. C. $28,800. d.) $25,200