Consider a U$.$S$.$ municipal bond that pays semi$-$annual coupons with settlement date of December $31,2019.$ The bond matures January $5,2022.$ The coupon rate is $10\mathrm{.}8\%.$ The face value is $$83,455\mathrm{.}67.$ What is the accrual factor that is used when calculating the accrued interest?