Jorge Corp issued S500,000 of 6%, 5-year bonds on January 2, 2016 for par. The company incurred $25,000 in bond issue costs. What is the correct amount of bond issue expense to be recorded each semi annual interest period using GAAP? O A. $2,500 O B. $1,250 O C. $5,000 O D. Unable to determine without amortization table