Fitness gym has $300,000 of 10 year bonds payable outstanding. These bonds had a discount of $27,000 at issuance, which was 5 years ago. The company uses straight line amortization method. The current carrying amount of these bonds payable is

A 300,000

B 313,500

C 286, 500

D 273,000

I kept getting 282,000. I dont know what i am doing wrong.