On January 1 of the current year, Barton Corporation issued 9%, 5-year bonds with a face value of $95,000. The bonds are sold for $90,250. 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 current year ended December 31 is Oa. $4,275 Ob. $9.500 Oc. $9.975 Od. 5475