Duke Corporation issued $$2,600,000,5-$year, $7\%$ bonds for $$2,496,000$ on January $1,2022.$ Interest is paid semiannually on January $1$ and July $1.$ The corporation uses the straight$-$line method of amortization. Duke's fiscal year ends on December $31.$ The amount of discount amortization on July $1,2022,$ would be

A$.$ $$20,800.$

B$.$ $$104,000.$

C$.$ $$10,400.$

D$.$ $$182,000.$