On January $1$ of the current year, the Barton Corporation issued

$6\%$ bonds with a face value of $$91,000.$ The bonds are sold for

$$88,270.$ The bonds pay interest semiannually on June $30$ and

December $31$ and the maturity date is December $31,$ five years from

now. Barton records straight$-$line amortization of the bond

discount. The bond interest expense for the year ended December $31$

isa.$$2,730$b$.$$$6,006$c$.$$$5,460$d$.$$$455$