The Tatum Company issued $$200,000$ of $6\%$ bonds on January $1$ at a discount of $$13,485.$ Interest expense reported during the year totaled $$12,809,$ while amortization amounted to $$809.$

How much is the book value of the bonds on December $31?$

Select one:

a$.$ $$185,706$

b$.$ $$188,000$

c$.$ $$187,324$

d$.$ $$186,515$