On January $1$ of the current year, Barton Company issued $6\%$ bonds with a face value of $$73,000.$ The bonds are sold for $$70,810.$ The bonds pay interest semiannually on June $30$ and December $31,$ and the maturity date is December $31,5$ years from now. Barton records straight$-$line amortization of the bond discount. The bond interest expense for the year ended December $31$ is

a$.$ $$4,380$

b$.$ $$365$

c$.$ $$2,190$

d$.$ $$4,818$