McNeil Corporation issued $$660,000$ of $7\%10-$year bonds. The bonds are dated and sold on January $1,20x1.$ Interest payment

dates are January $1$ and July $1.$ The bonds are issued for $$614,889$ to yield the market interest rate of $8\%.$

Using the effective$-$interest method, what is the carrying amount of the bonds on the January $1,20x2$ balance sheet?

A$.$ $$616,385$

B$.$ $$617,940$

C$.$ $$614,889$

D$.$ $$650,000$