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 $1,2019?$

options:

a$)$$ $3,191$

b$)$$ $2,659$

c$)$$ $1,277$

d$)$$ $3,723$