On January 1, 2021, $3,000,000, 5-year, 10% bonds, were issued for $2,860,000. Interest is paid annually on January 1. If the issuing corporation uses the straight-line method to amortize discount on bonds payable, the amortization amount per year is O a. $14,000. O b. $28,000. O c. $32,000. Od. $36,500.