On January 1 of the current year, the Barton Corporation issued 6% bonds with a face value of $50,000. The bonds are sold for $48,500. 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 is a. $250 b. $3,300 c. $3,000 d. $1,500