On January 1, 2021, blue Corporation issues $300,000, 5-year, 6% bonds at 95. Interest is paid semiannually on January 1 and July 1. Orange Corporation uses the straight-line method of amortization. The company's fiscal year ends on December 31. How much Discount on Bonds Payable would be amortized on December 31,2021? A. 9,000 B. No Discount on Bonds Payable is amortized on that date. C. 15,000

D. 1,500