Harbor Bay Company sells $450,000 of 10%, 5-year bonds for 87 8384 on April 1, 2018. The market rate of interest on that day is 135% Interest is paid each year on April 1. The issue price of the bond is $395 273. Harbor Bay Company uses the straight-line amortization method The amount of interest expense for each year will be (Round intermediary calculations to the nearest whole number) OA. $45,000 OB. $71,695 OC. $89,956 OD 555,945 E none of these