On November 1, 20A, Duval Company sold (issued) 300, $1,000, ten-year, 7% bonds at 97. The bonds were dated November 1, 20A, and interest is payable each November 1 and May 1. The amount of bond discount amortization at each semi-annual interest date would be (assume straight-line amortization):

A) $ 50.

B) $100.

C) $600.

D) $450.

E) None of the above is correct.