On January 1, $909,000, five-year, 10% bonds, were issued for $881,730. 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.$45,450

b.$5,454

c.$27,270

d.$2,727