On January $1,2024,$ Miguel Inc. issued $6\%,$ $$880,000,10-$year bonds at $95.$ Debt issue costs were $$8,000.$ Interest semiannually on June $30$ and December $31.$ Miguel uses straight$-$line method both to determine interest expense amortize debt issue costs. The amount of interest expense for year of $2024$ is:

$$58,000.$

$$57,000.$

$$60,000.$