Levi Company issued $$96,000$ of $6\%$ bonds on January $1$ of the current year at face value. The bonds pay interest semiannually on January $1$ and July $1.$ The bonds are dated January $1$ and mature in $5$ years on January $1.$ The total interest expense related to these bonds for the current year ending on December $31$ is

a$.$ $$5,760$

b$.$ $$4,320$

c$.$ $$2,880$

d$.$ $$480$