On January 1, $866,000, five-year, 10% bonds, were issued for $840,020. Interest is paid semiannually on January 1 and July 1. If the issuing corporation uses the straight-line method to amortize the discount on bonds payable, the semiannual amortization amount is

a.$5,196

b.$25,980

c.$2,598

d.$43,300