On January $2,2006,$ a calendar$-$year corporation sold $8\%$ bonds with a face value of $$900,000.$ These bonds mature in five years, and interest is paid semiannually on June $30$ and December $31.$ The bonds were sold for $$830,400$ to yield $10\%.$ Using the effective interest method of calculating interest, how much should be charged to interest expense in $2006?$

Question $14$ options:

$$90,000.$

$$83,040.$

$$83,316.$

$$72,000.$