Krause Corporation issued $2,600,000,10-year, 4% bonds for $2,522,000 on January 1,2022 . Interest is pad semiannualy on January 1 and didy 1 . The corporation uses the straight-line mothod of amortization. Krause's fiscal year ends on December 31 The amount of discount amortization on duly 1,2022 , would be A. $7,800 B. $104,000 C. $78,000. D. $3,900