On July$1,$ Year$1,$ Cobb Company issued$9\%$ bonds in the face amount of$$ $$1,000,000$ that mature in $10$ years. The bonds were issued for$$ $$939,000$ to yield$10\%,$ resulting in a bond discount of$$ $$61,000.$ Cobb uses the effective interest method of amortizing bond discount. Interest is payable annually on June $30.$

At June$30,$ Year$3,$ Cobb's unamortized bond discount should$$ be: