Duke Corporation issued $2,700;000,15-year, 7% bonds for $2,592,000 on January 1, 2022. Interest is paid semiannually on January 1 and July 1 . The corporation uses the straight-tine method of amortization. Duke's fiscal year ends on December 31 . The amount of discount amortization on July 1, 2022, would be A. $108,000 B. $189,000. C. 57,200 . D. $3.600