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At the beginning of his current tax year, David invests $$12,430$ in original issue U$.$S$.$ Treasury bonds with a $$10,000$ face

value that mature in exactly $20$ years. David receives $$800$ in interest $($ $$400$ every six months$)$ from the Treasury bonds

during the current year, and the yield to maturity on the bonds is $6$ percent.

Note: Round your intermediate calculations to the nearest whole dollar amount.

a$.$ How much interest income will he report this year if he elects to amortize the bond premium?