Cubs Corporation issues $$530,000,10\%,5-$ year bonds on January $1,2023$ for $$509,000.$ Interest is paid annually on January $1.$ If Cubs Corporation uses the straight $-$ line method of amortization of bond discount, the amount of interest expense recorded at December $31,2023$ would be:

A$.$ $$48,800,$

B$.$ $$21,000.$

C$.$ $$53,000.$

D$.$ $$57,200.$