On January $1,$ a company issued and sold a $$430,000,5\%,10-$year bond payable, and received proceeds of $$420,000.$ Interest is payable each June $30$ and December $31.$ The company uses the straight$-$line method to amortize the discount. The carrying value of the bonds immediately after the second interest payment is:

Multiple Choice

$$430,000$

$$429,500$

$$419,500.$

$$420,500$

$$421,000$