Melissa S.A. is a Greek tomato sauce and pasta company, one of the major food manufactures in the country. It issues 10 million face value, five-year bonds with a coupon rate of 6.5 percent. At the time of issuance, the market interest rate is 6.0 percent. Using the effective interest rate method of amortization, the carrying value after one year will be closest to Select one: a. 10.17 million b. 10.21 million c. 10.28 million