The following information relates to Sanders Company's investment in trading securities for Year $5$ :

Transactions:

Jan. $1$ Purchased $$30,000$ face value of Busbin Company $8\%$ bonds for $$29,100.$ The market rate of interest is $10\%,$ and interest on the bonds is payable each June $30$ and December $31.$

$1$ Purchased $$40,000$ face value of Murphy Company $10\%$ bonds for $$40,400.$ The market rate of interest is $9\mathrm{.}8\%,$ and interest on the bonds is payable each June $30$ and December $31.$

June $30$ Collected the interest and the following information is available:

$\backslash$table$[[$Security$,$Fair Value$],[$Busbin Company $8\%,$$$29,160$