On January 1 of the current year, Barton Corporation issued 9% bonds with a face value of $75,000. The bonds are sold for $72,750. 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 off the bond discount. The bond interest expense for the year ended December 31 is a. $2.250 Ob. $6,750 Oc. $563 Od. $7,200