On January 2, 2013, a calendar-year corporation sold 8% bonds with a face value of $300,000.The bonds mature in five years, and interest is paid semi-annually on June 30 and December 31.The bonds were sold for $276,800 to yield 10%.Using the effective interest method of computing interest, haw much should be charged to interest expense in 2013?

A)$24,000

B)$27,680

C)$27,772

D)$30,000