On March $1,20$X$4,$ Jencon Ltd$.$ purchased a bond for $$487,105.$The bond has a face value of $$500,000,$ a stated rate of $8\%$ and a term of $3$ years. The bond pays interest semi$-$annually on March $1$ & September $1.$ The market interest rate at the time of purchase was $9\%.$ Jencon uses the effective interest method to measure interest revenue. On September $1,20$X$4,$ the amount of discount amortization will be