QUESTION INFORMATION: On January $1,2023,$ a company issued bonds with a face value of $$26,000$ that mature on December $31,2030.$ The bonds have a stated interest rate of $8\%$ and a market interest rate of $8\mathrm{.}25\%.$ The bonds pay interest annually on December $31.$ The company also incurs $$540$ in debt issue costs. The company's revised market rate, incorporating the effect of debt issue costs, is $8\mathrm{.}979\%.$

$\backslash$table$[[$Interest rate,$\backslash$table$[[$Number of$],[$periods$]],$PV of $$1,\backslash$table$[[$PV of ordinary$],[$annuity$]]],[8\%,8,0\mathrm{.}54027,5\mathrm{.}74664],[8\mathrm{.}25\%,8,0\mathrm{.}53037,5\mathrm{.}69252]]$

QUESTION TO ANSWER: Use the table above to select the appropriate present value factors. Rounded to the nearest dollar, the January $1,2023$ issue price of the bonds $($net of the debt issue costs$)$ is $

$24,590($with margin: $1)$