On December 31,2021 , Ethan purchased $25,000 of newly issued bonds of Howard Corporation for $15,185. The bonds are dated December 31,2021 . The bonds are 8%,10-year bonds paying interest semiannually on June 30 and December 31 . The bonds are priced to yield 16% compounded semiannually. Requirement a. What is the amount of the original issue discount? Start by completing the bond amortization table for the first year. (Round all amounts to the nearest dollar.) The amount of the original issue discount is Requirement b. For the first semiannual period, what is the amount of the original issue discount Ethan must recognize as ordinary income? (Round the amount to the nearest dollar.) The amount of the original issue discount Ethan must recognize as ordinary income for the first semiannual period is Requirement c. What is the total amount of interest income Ethan must recognize in 2022 ? (Round the amount to the nearest dollar.) The total amount of interest Ethan must recognize in 2022 is Requirement d. What is Ethan's basis for the bonds as of December 31, 2022? (Round the amount to the nearest dollar.) The basis for the bonds as of December 31, 2022 is