On January $1$ of the current year, the Barton Corporation issued $7\%$ bonds with a face value of $$52,000.$ The bonds are sold for $$50,440.$ 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$.$ $$3,952$

b$.$ $$1,560$

c$.$ $$303$

d$.$ $$3,640$