On January $1,$ Meister Company issues $$200,000$ of $6\%$ bonds. Interest of $$6,000$ is payable semi$-$annually on June $30$ and December $31.$ The bonds mature in $5$ years. The market yield for bonds of similar risk and maturity is $4\%.$ Utilizing the time value of money tables in your book, calculate the issue price of the bonds $($round the result to whole dollars$).$

Multiple choice question.

A$.$ $$217,966$

B$.$ $$183,777$

C$.$ $$200,000$

D$.$ $$215,567$