On January 1, 2021, Bantam Company issues a $1,000,000 face value, 4%, 5-year bond. Interest is paid semiannually each June 30 and December 31. The bonds sold at a price of 102; Bantam uses the straight-line method of amortizing bond discount or premium. Interest expense recorded in the financial statements of Bantam Company for the period ended at June 30, 2021 will be: Select one: a. $22,000. b. $40,000 c. $18,000 d. $20,000