. On July 1, 2016, Samson Corporation issued $2,000,000 of 8% bonds for $1,752,000. The bonds were issued to yield 10%. The bonds are dated July 1, 2016 and mature on July 1, 2026. Interest is payable semiannually on January 1 and July 1. If Samson uses the effective interest method, how much of the bond discount should be amortized on December 31, 2016 (assuming a calendar year-end)?

a. $12,400. b. $15,200. c. $7,600. d. $9,920.