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37) On January 1, 2019, Soul Inc. issued 1,000 of its 8%, P1,000 bonds at 96. Interest is payable semiannualy on January 1 and July 1. The bond mature on January 1, 2029. Soul paid 50,000 in bond issue costs. Soul uses straight line amortization. The amount of interest expense for the year is: A 76,000 B. 71,000 C. 84,000 D. 89,000