Via Company issued bonds with a $500,000 face value and a 6% stated rate of interest on January 1, 2010. The bonds carried a 5-year term and sold for 95. Via uses the straight-line method of amortization. Interest is payable on December 31 of each year. The amount of interest expense appearing on the December 31, 2013 income statement would be: A) $30,000. B) $35,000. C) $28,500. D) $25,000