On January 1, Borge Inc. issued $3000000, 8% bonds for $2817000. The market rate of interest for these bonds is 9%. Interest is payable annually on December 31. Borge uses the effective-interest method of amortizing bond discount. At the end of the first year, Borge should report unamortized bond discount of: O $153000. O $164700. O $157647. O $169470.