On February $1,2020,$ Stratford issued $8\%$ bonds, dated February $1,$ with a face amount of $$600,000.$ The bonds sold for $$436,167$ and mature on January $31,2040(20$ years$).$ The market yeild for bonds of similar risk and maturity was $10\%.$ Interest is paid semiannually on July $31$ and January $31.$ Stratford's fiscal year ends December $31.$ Calculate discount on bonds payable for February $1,2020.$ A$.$ $$163,833,$ B$.$ $$136,833,$ C$.$ $$48,000,$ or D$.$ $$552,000$