On January $1,2024,$ ABC Corp. issued $54$ million of $10$ year bonds at an $8\%$ stated interest rate to be paid annually. ABC Corp. issued the bonds for $$3,501,514$ since the market rate of interest was $10\%.$ What is the carrying value of the bond that ABC Corp. would report on its December $31,2024$ balance sheet? $($round to the nearest dollar$)$

A$.$ $$3,531,665$

B$.$ $$3,500,000$

C$.$ $$3,526,438$

D$.$ $$3,564,832$

E$.$ $$4,000,000$