McAuliffe Corporation issued $300,000 of 6.0% 10-year bonds. The bonds are dated and sold on January 1, 2015. Interest payment dates are January 1 and July 1. The bonds are issued for $278,681 to yield the market interest rate of 7%. McAuliffe Corporation uses the effective-interest method. The interest expense that McAuliffe Corporation will record on July 1, 2015 is $9,754 and the interest payment is $9,000. What is the amount of discount amortization that McAuliffe Corporation will record on July 1, 2015, the first semiannual interest payment date? O A. $754 OB. $9,754 OC. $-0- OD. $9,000