Oriole Company Company received proceeds of $$216200$ on $10-$year, $6\%$ bonds issued on January $1,2018.$ The bonds had a face value of $$230000,$ pay interest annually on January $1,$ and have a call price of $101.$ Oriole Company uses the straight$-$line method of amortization.

What is the carrying value of the bonds on January $1,2020?$

$$218960$

$$217580$

$$230000$

$$226964$