On January 1, $918,000, five-year, 10% bonds, were issued for $890,460. 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 Oa. $27,540 Ob. $45,900 Oc. $2,754 Od. $5,508