Gamble Corporation issued $2,600,000, 5-year, 4% bonds for $2,470,000 on January 1, 2019. Interest is paid semiannually on January 1 and July 1. The corporation uses the straight-line method of amortization. Gamble's fiscal year ends on December 31. The amount of discount amortization on July 1, 2019, would be O A. $104,000 O B. $130,000 O C. $26,000 OD. $13,000