Tano Company issues bonds with a par value of $$97,000$ on January $1,2019.$ The bonds$$ annual contract rate is $10\%,$ and interest is paid semiannually on June $30$ and December $31.$ The bonds mature in three years. The annual market rate at the date of issuance is $12\%,$ and the bonds are sold for $$92,234.$

$1.$ What is the amount of the discount on these bonds at issuance?

$2.$ How much total bond interest expense will be recognized over the life of these bonds?

$3.$ Prepare a straight$-$line amortization table for these bonds.