On January 1, 2022, Harrison Company issues $100000 of 5-year, 8% bonds at a discount. Interest is payable semiannually on June 30 and December 31. Harrison uses the effective-interest method of amortization. If the issue price was $94367, and the June 30, 2022 interest expense is $4119, what is the carrying value of the bonds on June 30, 2022?

Select one: a. $99881 b. $94248 c. $94486 d. $100119