On January 1 of the current year, Get-Em Corporation issued 8% bonds with a face value of $300,000. The bonds sold for $280,487. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, ten years from now. Barton records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 is a. $12,796 b. $22,049 c. $25,951 d. $43513