On January $1,$ $$976,000,5-$year, $10\%$ bonds were issued for $$946,720.$ Interest is paid semiannually on January $1$ and July $1.$ If the issuing corporation uses the straight$-$line method to amortize a discount on bonds payable, the semiannual amortization amount is

a$.$ $$29,280$

b$.$ $$5,856$

c$.$ $$48,800$

d$.$ $$2,928$