On January $1,2019,$ when the market rate for the bond interest was $14\%,$ Lenoir Corporation issued bonds in the face amount of $ $500,000$ with interest payable at $12\%$ semiannually. The bonds mature on December $31,2026,$ and were issued at a discount of $$53,180.$ How much of the discount should be amortized by the effective interest method at July $1,2019?$

Question $22$ options:

$ $3,191$

$ $2,659$

$ $1,277$

$ $3,723$