On January 1, 2021, an investor paid OR291, 000 for bonds with a principal amount of OR300,000. The stated rate of interest is 8% while the current market rate of interest is 10%. Using the effective interest method, how much interest income is recognized by the investor in 2021 (assume annual interest payments and amortization)? Select one: a. OR 24.000 O b. OR23,280 O c. OR 29,100 O d. OR30,000